The Importance of Information Through Accounting Practice in Agricultural Sector-European Data Network

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ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Importance of Information Through Accounting Practice in Agricultural Sector-European Data Network by : Athanasios Vazakidis

Download or read book The Importance of Information Through Accounting Practice in Agricultural Sector-European Data Network written by Athanasios Vazakidis and published by . This book was released on 2015 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: Present study investigated the gap between accounting practices and the magnitude role of accounting information in the agricultural sector. Problem statement: Factors for this gap are: Current general accounting rules do not reflect the particularities of farming, the need of farm management, rural development and sustainability. The introduction of International Accounting Standard 41 (IAS 41) by International Accounting Standard Committee, Approach: With the Farm Accounting Data Network (FADN) in Europe, could be key elements to improve the use of agriculture accounting. Results: After mandatory and optional adoption for listed and non-listed small size companies, of IAS's respectively, by EU at 2005, we conclude that the main contribution of IAS 41 is to provide a strong conceptual framework in agricultural accounting practice. Conclusion: FADN is an experienced data network, which could be a guide for implementing of IAS 41. Finally, we unfold IAS 41 statutory and FADN procedures grounding an informative frame for farm development policy.

An Analysis of the Accounting Principles Applied by the European Farm Accountancy Data Network

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ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (753 download)

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Book Synopsis An Analysis of the Accounting Principles Applied by the European Farm Accountancy Data Network by : Eric John Slof

Download or read book An Analysis of the Accounting Principles Applied by the European Farm Accountancy Data Network written by Eric John Slof and published by . This book was released on 1998 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Digital Agriculture for Food Security and Sustainable Development of the Agro-Industrial Complex

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Publisher : Springer Nature
ISBN 13 : 3031279115
Total Pages : 171 pages
Book Rating : 4.0/5 (312 download)

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Book Synopsis Digital Agriculture for Food Security and Sustainable Development of the Agro-Industrial Complex by : Elena G. Popkova

Download or read book Digital Agriculture for Food Security and Sustainable Development of the Agro-Industrial Complex written by Elena G. Popkova and published by Springer Nature. This book was released on 2023-04-24 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book discusses the best international practices in digital agriculture. The book aims to form systemic scientific and methodological support and develop comprehensive applied solutions to unlock the potential of sustainable development of digital agriculture for food security. The book’s contribution to the literature lies in its comprehensive treatment of public and corporate management of farms representing digital agriculture. The research novelty is associated with the systemic disclosure of economic, legal, and technological issues in the development of digital agriculture. Thus, the book provides a solid foundation for integrating food security interests into farming practices. The first part of the book reflects the economic, legal, and technological support of quality management and sustainable development in digital agribusiness based on the best international practices. The second part focuses on Russian and international agricultural policies for food security. The book is intended for members of the academic community who will find promising solutions to current problems of food security through the development of digital agriculture. The book will also be of interest to farmers and representatives of the state regulation of the agricultural economy. In this book, they will find practical recommendations for improving government and corporate management of food security through the development of digital agriculture.

Eurasian Economic Perspectives

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Publisher : Springer Nature
ISBN 13 : 3030535363
Total Pages : 378 pages
Book Rating : 4.0/5 (35 download)

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Book Synopsis Eurasian Economic Perspectives by : Mehmet Huseyin Bilgin

Download or read book Eurasian Economic Perspectives written by Mehmet Huseyin Bilgin and published by Springer Nature. This book was released on 2020-09-28 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents selected papers from the 26th and 27th Eurasia Business and Economics Society (EBES) Conferences, held in Prague, Czech Republic, and Bali, Indonesia. While the theoretical and empirical papers gathered here cover diverse areas of economics and finance in various geographic regions, the main focus is on the latest research concerning banking and finance, as well as empirical studies on emerging economies and public economics. The book also includes studies on political economy and regional studies.

Business Challenges in the Changing Economic Landscape - Vol. 1

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Publisher : Springer
ISBN 13 : 3319225960
Total Pages : 520 pages
Book Rating : 4.3/5 (192 download)

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Book Synopsis Business Challenges in the Changing Economic Landscape - Vol. 1 by : Mehmet Huseyin Bilgin

Download or read book Business Challenges in the Changing Economic Landscape - Vol. 1 written by Mehmet Huseyin Bilgin and published by Springer. This book was released on 2015-10-29 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first of the two volumes featuring selected articles from the 14th Eurasia Business and Economics conference held in Barcelona, Spain, in October 2014. Peer-reviewed articles in this first volume present latest research breakthroughs in the areas of Accounting, Corporate Governance, Finance and Banking, Institutional and International Economics, and Regional Studies. The contributors are both distinguished and young scholars from different parts of the World.

Modelling and Simulation in Management Sciences

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Publisher : Springer
ISBN 13 : 3030154130
Total Pages : 218 pages
Book Rating : 4.0/5 (31 download)

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Book Synopsis Modelling and Simulation in Management Sciences by : Joan Carles Ferrer-Comalat

Download or read book Modelling and Simulation in Management Sciences written by Joan Carles Ferrer-Comalat and published by Springer. This book was released on 2019-03-18 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book includes a collection of selected papers presented at the International Conference on Modelling and Simulation in Engineering, Economics, and Management, held at the Faculty of Economics and Business at the University of Girona, Spain, 28-29 June 2018.The conference was organized by the Association for the Advancement of Modelling and Simulation Techniques in Enterprises (AMSE) and the University of Girona with the aim of promoting research in the field of modelling, simulation and management science. This book presents original research studies related to fuzzy logic, soft computing and uncertainty, as well as a number of papers in the field of bibliometrics in social sciences. Presenting new advances in these areas, with a special focus on management, economics and social sciences. It is of great interest to researchers and Ph.D. students working in the field of fuzzy logic, soft computing, uncertainty and bibliometrics.

The Representativeness of the Farm Accountancy Data Network (FADN)

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ISBN 13 : 9789276269595
Total Pages : pages
Book Rating : 4.2/5 (695 download)

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Book Synopsis The Representativeness of the Farm Accountancy Data Network (FADN) by : Franco Mari

Download or read book The Representativeness of the Farm Accountancy Data Network (FADN) written by Franco Mari and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The information produced by the Farm Accounting Data Network (FADN) is used to formulate common agricultural policy decisions. They, therefore, must be correct and present a clear and coherent picture of the primary sector. The representativeness of the sample supporting the survey, however, can be invalided by some important factors. The first of these is the presence in the sample of farms not subject of investigation and the second is the different distribution between the farms in the sample and the ones in the field of observation. The developed analyses showed that both factors influence the FADN sample. The first factor, more precisely, is present in the sample of all Member States and derives from the positioning of the entry threshold to the FADN at levels of economic size too low to allow only commercial farms to enter the survey. The second factor, analysed only for Italy, arises from the replacement of non-responding farms with farms that have economic size and/or type of farming different from those of the fallen farms. The presence of the first factor is believed to depend on a "precautionary" behaviour of the Member States. The presence of the second factor, instead, derives from the difficulty of the Italian FADN to manage the considerable lack of response resulting from the adoption of a random sample.

Comparative International Accounting. Fair value accounting in the agricultural sector

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Publisher : GRIN Verlag
ISBN 13 : 366894413X
Total Pages : 23 pages
Book Rating : 4.6/5 (689 download)

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Book Synopsis Comparative International Accounting. Fair value accounting in the agricultural sector by : David Onditi

Download or read book Comparative International Accounting. Fair value accounting in the agricultural sector written by David Onditi and published by GRIN Verlag. This book was released on 2019-05-22 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: A+, , language: English, abstract: The changes that are taking place due to the globalisation of economies have led to a trend towards accounting standards of different countries being standardised. The accounting standard commonly used in the agricultural sector in IAS 41. IAS 41 is aimed at regulating the agricultural sector, which has been outside the discussions of accounting due to the lack of infrastructure and tradition for divulging or preparing its financial statements. The biological assets, according to IAS 41, should be valued at their fair value except for the cases where it would be impossible to estimate their value reliably. The main objective of this work is to determine how fair value accounting can be applied in the agricultural sector. The research will focus on the following research questions: Has IAS 41 enhanced the international comparability of accounting practices in the agricultural sector? How can biological assets fair value be measured, where there is no active market, in a reliable way in accordance to IAS 41?

The Farm Accountancy Data Network

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ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis The Farm Accountancy Data Network by : Commission of the European Communities

Download or read book The Farm Accountancy Data Network written by Commission of the European Communities and published by . This book was released on 1984 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Farm Accountancy Data Network

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ISBN 13 :
Total Pages : 114 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Farm Accountancy Data Network by : John McClintock

Download or read book Farm Accountancy Data Network written by John McClintock and published by . This book was released on 1989 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fair Value Accounting in the Agricultural Sector

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ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Fair Value Accounting in the Agricultural Sector by : Charles Elad

Download or read book Fair Value Accounting in the Agricultural Sector written by Charles Elad and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a recent issue of this journal, Argiles and Slof (2001) analysed the main features of the European Farm Accountancy Database Network (FADN) against the backdrop of IAS 41, the new international accounting standard on agriculture, and arrived at the conclusion that FADN offers an excellent tool for operationalizing IAS 41 in European farms. The present study revisits some of the key issues in Argiles and Slof's paper in a wider international context and highlights their implications for the harmonisation of farm accounting practices around the world. In particular, this paper contends that there are some key provisions of IAS 41 that are incompatible with the European Union Fourth Directive which Argiles and Slof (2001: 364) apparently overlooked by focusing only on aspects of the Directive that sanction current value measurement and ignoring those that relate to the treatment of associated holding gains or losses. Furthermore, this paper also demonstrates that Argiles and Slof's argument that simplicity is another improvement of IAS 41 vis-a-vis the French Plan Comptable General Agricole is flawed. Indeed, it is shown here that it would be virtually impossible to implement IAS 41 in Francophone countries in the absence of a fundamental revision, if not complete abandonment, of the plan comptable, at least in view of major conceptual differences between the notions of income, production, and value added espoused by national statisticians and those enshrined in IAS 41.

The Farm Accountancy Data Network for the European Economic Community

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Publisher :
ISBN 13 :
Total Pages : 205 pages
Book Rating : 4.:/5 (111 download)

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Book Synopsis The Farm Accountancy Data Network for the European Economic Community by : Farm Accountancy Data Network

Download or read book The Farm Accountancy Data Network for the European Economic Community written by Farm Accountancy Data Network and published by . This book was released on 1981 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The farm accountancy data network

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Publisher :
ISBN 13 : 9789282552926
Total Pages : 26 pages
Book Rating : 4.5/5 (529 download)

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Book Synopsis The farm accountancy data network by : Commission of the European Communities

Download or read book The farm accountancy data network written by Commission of the European Communities and published by . This book was released on 1984 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Agriculture and Food Policy Reviews Policies for the Future of Farming and Food in the European Union

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Publisher : OECD Publishing
ISBN 13 : 9264384162
Total Pages : 285 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis OECD Agriculture and Food Policy Reviews Policies for the Future of Farming and Food in the European Union by : OECD

Download or read book OECD Agriculture and Food Policy Reviews Policies for the Future of Farming and Food in the European Union written by OECD and published by OECD Publishing. This book was released on 2023-10-09 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policies for the Future of Farming and Food in the European Union applies the OECD Productivity, Sustainability and Resilience (PSR) analytical framework along with the latest data from the OECD Agri-Environmental Indicators to benchmark the sustainable productivity performance of the EU’s agricultural sector and to identify the main challenges ahead.

The Farm Accountancy Data Network for the European Economic Community

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Publisher :
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.:/5 (458 download)

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Book Synopsis The Farm Accountancy Data Network for the European Economic Community by :

Download or read book The Farm Accountancy Data Network for the European Economic Community written by and published by . This book was released on 1973 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Food and Agricultural Reviews Innovation, Agricultural Productivity and Sustainability in Estonia

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Publisher : OECD Publishing
ISBN 13 : 9264288740
Total Pages : 256 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD Food and Agricultural Reviews Innovation, Agricultural Productivity and Sustainability in Estonia by : OECD

Download or read book OECD Food and Agricultural Reviews Innovation, Agricultural Productivity and Sustainability in Estonia written by OECD and published by OECD Publishing. This book was released on 2018-02-13 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Estonian agriculture has undergone significant growth and structural change since the 1990s in a policy and regulatory environment that has been mostly supportive of investment. The implementation of the Common Agricultural Policy has contributed to the modernisation of the country's agriculture.

Digital excellence in agriculture in Europe and Central Asia

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Publisher : Food & Agriculture Org.
ISBN 13 : 9251347948
Total Pages : 197 pages
Book Rating : 4.2/5 (513 download)

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Book Synopsis Digital excellence in agriculture in Europe and Central Asia by : Food and Agriculture Organization of the United Nations

Download or read book Digital excellence in agriculture in Europe and Central Asia written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2021-10-26 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present report is the outcome of the joint call on good practices on Digital Excellence in Agriculture, organized by the International Telecommunication Union (ITU) Office for Europe and Office for CIS and the Food and Agriculture Organization (FAO) of the United Nations Office for Europe and Central Asia. The document presents a summary version of the 171 eligible submissions of good practices and innovative solutions advancing the digital transformation of agriculture in Europe and Central Asia. This call complements the joint FAO-ITU review on the Status of Digital Agriculture in 18 countries of Europe and Central Asia (ITU-FAO, 2020)1 and provides evidence on how Information and Communication Technologies (ICTs) play an emerging role in the agriculture landscapes of the regions, acting as an engine for agricultural development. However, the adoption of digital technologies in agriculture differs from country to country, and from region to region. The review in the 18 countries highlighted that smallholder farmers have yet to experience the widespread benefits of this digital transformation, and they are lagging behind when it comes to the adoption of digital agriculture solutions and innovations due to lack of trust in the potential of ICTs, limited digital skills, connectivity issues and restricted availability of ICT-based solutions to utilize and scale up. Realizing the full potential of digital agriculture transformation requires identifying, sharing and implementing best practices and proven solutions across countries, involving all actors in participatory processes.