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Problems of milk quota management in accounting system their effect on property status of enterprises AgEcon
Kiss, Arpad.
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,...
Tipo: Journal Article Palavras-chave: Milk quota regulation; Evaluation of milk quota; Accounting; Amortisation; Agricultural and Food Policy; Agricultural Finance; Financial Economics.
Ano: 2009 URL:
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