Economics Working Papers, 2018 (vol. 2), issue 1

Financial health assesment from the accounting perspective in the case of agriculture

Nývltová Kristýna

Economics Working Papers 2018, 2(1):7-52 | DOI: 10.32725/ewp.2018.001357  

Agriculture is a very specific field. These specifics cannot be entirely covered by accounting legislation Due to this fact, some accounting items or information that are included in the financial statements may be affected and thus can be also the assessing the financial health of an enterprise affected. The main objectives of the paper are to determine problematic accounting areas in agriculture arising both from the specifics of the given field and the legislative solution of some accounting cases and to assess their impact on the financial statements. The analysis of problematic areas is followed by the application, which evaluates the impact of...