| Název článku: | Komparace zobrazení lesního porostu v podnikovém informačním systému dle právních norem České republiky a dle přístupu mezinárodních standardů finančního výkaznictví IFRS |
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| Číslo: | 1 |
| Rok: | 2013 |
| Autor: | Helena Čermáková |
The aim of the paper is the comparison of the forest stands on forest land as an accounting entry, which is presented in accordance with the Czech legal regulations for accounting and with the approach of International Financial Reporting Standards (IFRS). The Czech legal norms do not allow the forest growing stock to be included in the company accounting information system, and a significant monetary value of corporate assets to be reported in financial statements (balance sheet and profit and loss account). The approach mentioned above differs significantly from the concept of IFRS that respects the specifics of the forest stand as a separate accounting category separable from forest land. Reporting of the forest stands in accordance with the Czech law regulations and IFRS was analyzed, and a separated valuation of the forest stand and its individual record in the accounting system is proposed. The impact of both approaches on the company accounting systems was also described in detail. The output of this paper is an assessment of both approaches in relation to the application of the accounting principles and rules as well as to business economics.
