Standardy rachunkowości w rolnictwie na przykładzie MSR 41

W opracowaniu przedstawiono założenia, podstawowe pojęcia i przydatność standardu rachunkowości MSR 41 w rolnictwie.

The paper presents purposes and rules governing the introduction and implementation of the international accountancy standard MSR 41 in agriculture. Harmonisation of regulations in the sphere of agriculture proposed by the considered standard should be assessed positively. The standard defines terminology not applied in Poland before, such as, for example, biological assets and biological conversion. It is essentially applied to the matters of the estimation of the biological assets and farm products in the fair value. The standard provides methodological framework for the introduction of the farm accountancy data network - FADN in individual holdings in Poland. Financial statements according to the standard more broadly than the financial law comprise the items referring to agricultural activity. Moreover, the farm accountancy standard is of exceptional importance in the context of Poland's accession to the European Union and the subsequent necessity to unify the data on agribusiness sector.