ACCOUNTING AND TAXATION PROBLEMS OF AGRICULTURAL PRODUCE MEASUREMENT

dc.contributor.author	Gerganov, Georgi
dc.date.accessioned	2016-05-18T07:56:08Z
dc.date.available	2016-05-18T07:56:08Z
dc.date.issued	2013
dc.identifier.issn	0861-6604
dc.identifier.uri	http://hdl.handle.net/10610/1416
dc.description.abstract	The present article analyses the prescriptions of accounting standards № 41 “Agriculture“ and № 2 „Inventories“ for determination and measurement of agricultural produce and the role of the estimates for the formation of the financial result for the period. When those standards are used in the accounting practice some texts, regulating the transformation of the financial result for tax purposes, appear to be contradictory. A specific example given here illustrates the logical sequence of the tax treatment of the differences between the measurements of produce at initial recognition and at the end of the year.	bg_BG
dc.language.iso	en	bg_BG
dc.publisher	АИ "Ценов"	bg_BG
dc.relation.ispartofseries	1;7
dc.subject	accounting standards	bg_BG
dc.subject	agriculture	bg_BG
dc.subject	agricultural produce	bg_BG
dc.subject	financial results	bg_BG
dc.subject	taxation problems	bg_BG
dc.title	ACCOUNTING AND TAXATION PROBLEMS OF AGRICULTURAL PRODUCE MEASUREMENT	bg_BG
dc.type	Article	bg_BG