The purpose of this paper is to propose a method for the presentation of farming operations in farm financial statements with the use of agro-technical documentation kept by the farmers, as illustrated by the example of crop farms. Research methodology: to pursue the objective set out in this paper, the relevant literature and the applicable legal regulations were reviewed. From 2015 to 2017, in-depth personal interviews were conducted with the farms’ chief accountants (30 persons) and farm owners (150 persons) who keep their records in accordance with the Accounting Act. The farms were located in the Wielkopolskie Voivodeship. The subject addressed in in-depth interviews was the disclosure of non-financial information in farm financial statements. Result: the presentation of the farms’ business performance needs to be much more detailed. The results of research on the scope of non-financial information disclosure in farm financial statements were presented. The agro-technical documentation was reviewed in 30 farms.

Full text (pdf)

1. Kondraszuk T., Rolniczy kalendarz rachunkowy (RKR) jako narzędzie ewidencji, planowania i kontroli w gospodarstwie wiejskim (Agricultural accounting calendar as a recording, planning and inspection tool for rural holdings), „Ekonomika i Organizacja Gospodarki Żywnościowej” 2008, p. 97–108.
2. Kostera M. (eds.), Nowe kierunki w zarządzaniu (New trends in management), Wydawnictwa Akademickie i Profesjonalne, Warszawa 2008.
3. Krężel R., Parylak D., Zimny L., Zagadnienia uprawy roli i roślin (Cultivation of crops and farming practices), Wrocław University of Agriculture, Wrosław 1999.
4. Manteuffel R., Rachunkowość rolnicza (Agricultural accounting), Vol. 1, Państwowe Wydawnictwo Rolnicze i Leśne, Warszawa 1965.
5. Michalski T., Sulewska H., Waligóra H., Dubas A., Reakcja odmian kukurydzy uprawianej na ziarno na zmienne warunki pogodowe (Response of maize varieties harvested for grain to variable weather conditions), “Annuals of Agricultural Sciences. A Series: Vegetable production” 1996, 112(1–2), 103–111.
6. Nita B. (eds.), Podstawy rachunkowości (Basics of accounting), Publishing House of the Wrocław University of Economics, Wrocław 2017.
7. Panasiewicz K., Wpływ czynników pogodowych i agrotechnicznych na wzrost i plonowanie pszenżyta jarego (Impact of weather and agro-technical factors on the growth and yield of spring triticale), Publishing House of the Poznań University of Life Sciences, 2013.
8. Sajna P., Wawrzynowicz J., Wajszczuk K., Analiza wykorzystania informacji dla potrzeb wspomagania zarządzania procesami logistycznymi (Analysis of how information is used to support the management of logistic processes), „Zarządzanie i Finanse” 2013, 11.1, part 3: 337–347.
9. Śmiglak-Krajewska M., Węgrzyńska M., Bioróżnorodność w sprawozdaniu finansowym w odniesieniu do uprawy łubinu żółtego (Biodiversity in financial statements regarding yellow lupin cultivation), “Ekonomiczne Problemy Usług” 2017, 2 (127), 309–319.
10. Sowiński J., Liszka-Podkowa A., Wielkość i jakość plonu świeżej i suchej masy kukurydzy oraz sorga cukrowego (Sorghum bicolor (L.) Moench.) na glebie lekkiej w zależności od dawki azotu (Quantity and quality of yields of fresh maize dry matter and sorghum (Sorghum bicolor (L.) Moench.) cultivated on light soil in function of nitrogen inputs), “Acta Scientiarum Polonorum. Agricultura” 2008, 7(4).
11. Świętochowski B., Jabłoński B., Krężel R., Radomska M., Ogólna uprawa roli i roślin (General farming practices and plant cultivation), 4^th edition (as reviewed), PWRiL, Warsaw 1996.
12. Waligóra H., Skrzypczak W., Weber A., Szulc P., Plonowanie i długość okresu wegetacji kilku odmian kukurydzy cukrowej w zależności od warunków pogodowych (Yields and length of the growing season of several sweet corn varieties in function of weather conditions), “Nauka. Przyroda. Technologie” 2010, 4(1), 5.
13. Węgrzyńska M., Majchrzak L., Korzyści biologiczne jako miernik społecznej odpowiedzialności biznesu gospodarstw rolnych (Biological benefits as a yardstick of corporate social responsibility of agricultural holdings), „Scientific Papers of the Wrocław University of Economics” 2017, No. 478, p. 436–443.

LEGAL ACTS

1.Accounting Act of September 29, 1994, Journal of Laws (Dz.U. nr 121, poz. 591 ze zm.).

2. Commission Regulation (EC) No. 1126/2008 of November 3, 2008 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 of the European Parliament and of the Council.
3. Directive 2014/95/EU of the European Parliament and of the Council of October 22, 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups.

SOURCES

1. National Accounting Standard No. 11 “Farming Activity.” Draft of September 18, 2017 (as reviewed); http://www.mf.gov.pl/; [accessed on January 9, 2018]
2. http://www.mf.gov.pl.