Abstrakt
The purpose of this paper is to propose a method for the presentation of farming operations in farm financial statements with the use of agro-technical documentation kept by the farmers, as illustrated by the example of crop farms. Research methodology: to pursue the objective set out in this paper, the relevant literature and the applicable legal regulations were reviewed. From 2015 to 2017, in-depth personal interviews were conducted with the farms’ chief accountants (30 persons) and farm owners (150 persons) who keep their records in accordance with the Accounting Act. The farms were located in the Wielkopolskie Voivodeship. The subject addressed in in-depth interviews was the disclosure of non-financial information in farm financial statements. Result: the presentation of the farms’ business performance needs to be much more detailed. The results of research on the scope of non-financial information disclosure in farm financial statements were presented. The agro-technical documentation was reviewed in 30 farms.
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LEGAL ACTS
Accounting Act of September 29, 1994, Journal of Laws (Dz.U. nr 121, poz. 591 ze zm.).
Commission Regulation (EC) No. 1126/2008 of November 3, 2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council.
Directive 2014/95/EU of the European Parliament and of the Council of October 22, 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.
SOURCES
National Accounting Standard No. 11 “Farming Activity.” Draft of September 18, 2017 (as reviewed); http://www.mf.gov.pl/; [accessed on January 9, 2018]