Оценъчните разлики в селското стопанство, като резултат от модела на справедливата стойност

Abstract

Agriculture is a widespread industry worldwide. The presentation of its specific reporting objects (biological assets and agricultural produce) in the annual financial reports is regulated by SS 41 - Agriculture (SS 41) and IAS 41 Farming. The implementation of the National Financial Reporting Standards for small and medium-sized enterprises (which include SS 41) together with presentation and announcement provides organizational and methodological unity in implementation of accounting. In this article was carried a classification of known models of account of evaluative differences in agriculture is carried out and their inherent disadvantages are discussed. As a result, this work makes an attempt to develop and present a model for the reporting of the occurring evaluative differences aimed at preserving information about the initial assessment of the specific items and subsequent changes occurred by applying the concept of fair value. It sets the beginning of a discussion on the appropriateness of using the term "price differences" and its substitution with the term "evaluative / value differences".