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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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Czech Academy of Agricultural Sciences
2025-07-01
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| Series: | Journal of Forest Science |
| Subjects: | |
| 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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