A tejkvóta számviteli kezelésének problémái és ezek hatása a vállalkozások vagyoni helyzetére

According to both international and Hungarian accounting standards milk quota shall be capitalised among the assets of the enterprises. It is necessary for the implementation of the activity; its value can be defined based on market processes and regulations of the authorities. Due to the possibilit...

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Bibliographic Details
Main Author Kiss, Arpad
Format Journal Article
LanguageEnglish
Published 2009
Subjects
accounting
Agricultural and Food Policy
Agricultural Finance
amortisation
evaluation of milk quota
Financial Economics
milk quota regulation
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Summary:According to both international and Hungarian accounting standards milk quota shall be capitalised among the assets of the enterprises. It is necessary for the implementation of the activity; its value can be defined based on market processes and regulations of the authorities. Due to the possibility of trading quotas on the market it would be the only solution to avoid the recognition of requested and purchased quotas on different values in the accounting system. Considering the total amount of quotas a HUF 40 billion increase of assets could be reached by the enterprises in milk production, if quotas were recognized among the intangible assets. Based on the results of a questionnaire survey the majority of enterprises did not perform the valuation tasks, therefore the total asset value is lower than the realistic value by HUF 50 million (by 7.2% of the total asset value). The study introduces the possible methods of the calculation of historicalcost and depreciation.
Bibliography:http://purl.umn.edu/54039
ISSN:1416-647X