Acta Univ. Bohem. Merid. 2013, 16(1):89-100 | DOI: 10.32725/acta.2013.009580

Co by pro zemědělské podniky znamenala implementace IFRS pro SME?

Hana Bohušová, Patrik Svoboda
Mendel University in Brno

Specifický charakter zemědělské výroby ve srovnání s ostatními podnikatelskými aktivitami uskutečňovanými za účelem dosažení zisku vyžaduje použití odlišných metodických postupů pro své rozpoznání, ocenění, zachycení a vykázání. Jelikož většinu zemědělských podniků v EU představují malé a střední podniky, a standardizace finančního výkaznictví pro tyto podniky v podobě IFRS pro SME dosud nebyla Evropskou komisí schválena, nebyly dosud v oblasti zemědělství aplikovány metodické postupy finančního výkaznictví, které tato specifika odrážejí. Příspěvek se zabývá dopadem potenciální implementace IFRS pro SME v oblasti zemědělské činnosti a navrhuje možné metodické postupy pro její účetní řešení, které jsou v souladu s IFRS pro SME včetně vyhodnocení dopadu do ukazatelů finanční analýzy, které jsou volbou metodického postupu ovlivněny.

Keywords: SME, IFRS pro SME, Biologická aktiva, Zemědělská produkce, Reálná hodnota

What will the Implementation of IFRS for SME bring for Agricultural Enterprises?

The specific nature of agricultural activity compared to other business activities undertaken for profit requires different methodological approaches for its recoginition, measurement, recording and reporting. Since most farms in the EU are SMEs and standardization of financial reporting for these businesses in the form of the IFRS for SMEs has not yet been approved by the European Commission, special financial reporting of methodological approaches has not been applied in the agricultural sector yet. This contribution deals with the potential impact of implementation of IFRS for SMEs in agricultural activities and proposes possible methodological procedures for accounting solutions that are in accordance with the IFRS for SMEs, including indicators for evaluation of the impact of the financial analysis that are affected by the choice of methodological approach.

Keywords: SME, IFRS for SMEs, Biological Assets, Agricultural Produce, Fair Value
JEL classification: M41

Published: November 20, 2013  Show citation

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Bohušová, H., & Svoboda, P. (2013). What will the Implementation of IFRS for SME bring for Agricultural Enterprises? Acta Universitatis Bohemiae Meridionalis, 16(1), 89-100. doi: 10.32725/acta.2013.009
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