| Název článku: | Komparace vybraných metod oceňování rostoucí zásoby lesního porostu pro potřeby vykazování účetních dat v České republice |
|---|---|
| Číslo: | 2 |
| Rok: | 2015 |
| Autor: | Helena Čermáková, Marta Stárová, Hana Vostrovská |
The aim of the paper was to compare methods for the evaluation of standing volumes and to assess the suitability of the use of various evaluation methods in accounting. A partial objective was also to analyse awareness among entities dealing with forest land management of their duties resulting from legal provisions of implementing regulations of the Accounting Act. According to the legal provisions, individual legal forms of accounting entities are required to provide the value of growing standing volumes in an annex to their financial statements. The implementing regulations define a methodology for determining the value, but the accounting entity may also choose to select a different evaluation method. In order to achieve the set objective, data was collected through quantitative research in the form of a questionnaire survey (n = 264) among organisations managing forest land, asking whether they are providing in an annex to their financial statements information about the value of growing standing volume and the evaluation method. The results show that 74.68% of the organisations polled do not provide this information; 25.32% of participants gave a positive response. Accounting entities who provide the information were also asked about the applied methodology. From the total number of entities who are carrying out evaluation of their standing volume, 76.67% used the method defined in the regulations, while 23.33% performed the assessment in another way.
