Volume, register and valuation of long-term investments in dairy cooperatives
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Keywords
:
long-term investments; dairy cooperatives; register; valuation
Abstract
In the market economy, in which dairy cooperatives operate, the financial report is not just a document prepared for accounting purposes but it also reflects the effectiveness and the sense of cooperatives functioning in the market. The analyses are aimed at determining the level of long-term investments in dairy cooperatives and methods of registering and valuating them. 10 dairy cooperatives of the highest level of long-term investments were selected advisably for the analyses. The level and structure of financial and non-financial long-term investments in the analysed dairy cooperatives were determined. Most often the dairy cooperatives hold shares in foreign entities – other dairy cooperatives or companies. Dairy cooperatives apply for the valuation of long-term investments the principles defined in the Accounting Act and in the Ordinance of the Finance Minister related to the valuation of financial fixed assets.
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Ganc, M. (2013). Volume, register and valuation of long-term investments in dairy cooperatives. Zarządzanie Finansami I Rachunkowość, 1(2), 29–38. https://doi.org/10.22630/ZFIR.2013.1.2.12
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