Literatura / Bibliography
Argilés J.M., Slof E.J. [2001], New Opportunities for Farm Accounting, „The European Accounting Review", nr 2 (10).
Comment Letters [2000] IASB, http://www.pwc.com/en_GX/gx/ifrs-reporting/pdf/A_practical_guide_to_accounting_for_agricultural_assets.pdf (dostęp: 29.11.2011).
Elad Ch. [2004], Fair Value Accounting in the Agricultural Sector: Some Implications for International Accounting Harmonization, „European Accounting Review", vol. 13, nr 4.
Forest, Paper & Packaging, Forest Industry: Application review of IAS 41, Agriculture: the Fair Value of Standing Timber I [2009], PricewaterhouseCoopers, http://www.pwc.com/en_GX/gx/forest-paper-packaging/pdf/0900223-fpp-brochure.pdf (dostęp: 24.11.2011).
George M.S.C. [2007], Why Fair Value Needs Felling, „Accountancy Magazine", May.
International Financial Reporting Standards. Official pronouncements as issued at 1 January 2009 [2009], International Accounting Standard Board, London.
Perry R. [2007], Questions Persist over New Standard for Agriculture, „Chartered Accountants Journal", April.
Perry R. [2008], NZ IAS 41: the Solution is Refinement, not Abandonment, „Chartered Accountants Journal", May.
A Practical Guide to Accounting for Agriculture Assets [2009], PricewaterhouseCoopers' IFRS and corporate governance publications and tools 2009, November 2009.
Scott J. [2005], Joanne Scott Outlines the Impact of NZ IAS 41 Agriculture, „Chartered Accountants Journal", February 2005.
Waine D. [2009], NZ IAS 41 Neither Fair Nor Value for the Agricultural Sector, „Char-tered Accountants Journal", May.
IV dyrektywa Rady z dnia 25 lipca 1978 r. w sprawie rocznych sprawozdań finansowych niektórych rodzajów spółek, wydana na podstawie artykułu 54 ust. 3 pkt g) Traktatu (78/660/EEC), tekst jednolity opracowany według stanu na 1.07.2003 przez redakcję „Rachunkowości", „Rachunkowość" 2003, nr 7.
