Wycena zapasów a bilansowanie majątku i kapitałów gospodarstwa rolniczego

The paper presents the methods of stock assessment in agricultural enterprises in the context of its influence on information relating to farms' assets, their financial standing and obtained results, which is creating on the basis of the bookkeeping. The cross-country comparative analysis of assets valuation principles concerning physical stock and life-stock was applied. The comparison was made between Poland and Germany. The accounting data used to illustrate above problems in the case of Poland was derived from agricultural holdings keeping books under supervision of the Institute for Agricultural Economics and Food Economy (IERiGŻ), and in the case of Germany - from State Accountancy Data Network.