Forest as a biological asset - An accounting and tax perspective in the Czech Republic

Forest as a biological asset - An accounting and tax perspective in the Czech Republic

This paper analyses the accounting and tax treatment of forests as biological assets in the Czech Republic under Act No. 563/1991 Coll., on Accounting, and its implementing regulations. It compares national approaches with the International Financial Reporting Standards (IFRS), focusing on the Inter...

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Bibliographic Details
Main Authors: Petra Hlaváčková, Jitka Fialová, Jiří Schneider
Format: Article
Language:English
Published: Czech Academy of Agricultural Sciences 2025-07-01
Series:Journal of Forest Science
Subjects:
czech accounting standards
environmental sustainability
forest management
international financial reporting standards
taxation
Online Access:https://jfs.agriculturejournals.cz/artkey/jfs-202507-0001_forest-as-a-biological-asset-8211-an-accounting-and-tax-perspective-in-the-czech-republic.php
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