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  Methods of Amortization ind its Influence on Financial Result

  The article deals with the methods of amortization of non-current tangible assets, regulated by the applicable accounting standards. Data are used to illustrate the operation with them. The annual amortization allowances are calculated by any of the methods of amortization within the useful life of the asset, using the same data. Amortization ... The article deals with the methods of amortization of non-current tangible assets, regulated by the applicable accounting standards. Data are used to illustrate the operation with them. The annual amortization allowances are calculated by any of the methods of amortization within the useful life of the asset, using the same data. Amortization allowances are accounted as amortization costs relating as directed, according to the adopted accounting policies by enterprises. They are included in the formation of the cost of the products of labour and accounting financial result. To demonstrate their effect on the financial result, a comparison between them has been made. Tables and graphs are included in the article.

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  Evolution of EU Common Agricultural Policy

  The year 2012 marked fifty years of the EU Common Agricultural Policy – the basis for European integration providing food security and dynamic agriculture for European citizens for five decades. This paper focuses on its evolution and achievements of the reforms carried out. These reforms were designed to provide quality food to citizens at ... The year 2012 marked fifty years of the EU Common Agricultural Policy – the basis for European integration providing food security and dynamic agriculture for European citizens for five decades. This paper focuses on its evolution and achievements of the reforms carried out. These reforms were designed to provide quality food to citizens at reasonable prices and a decent standard of living for farmers and their objectives are still valid today. Over the years, European agricultural policy has helped to overcome three key stages: leading Europe from scarcity to abundance of food, meeting the new challenges associated with the sustainable use of natural resources, and expanding the role of farmers in rural development. The reform of the EU Common Agricultural Policy aims to strengthen the competitiveness and sustainability of European agriculture and rural development.

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  Standardized Model for Subsequent Measurement of Fixed Assets in the Public Sector Enterprises

  This article addresses some shortcomings in the existing pricing model after recognition /post evaluation/ of fixed assets in the public sector enterprises. Prerequisite for the studied problem is the lack of standardization of the accounting system in the public sector enterprises. The author offers a standardized accounting model and argues that ... This article addresses some shortcomings in the existing pricing model after recognition /post evaluation/ of fixed assets in the public sector enterprises. Prerequisite for the studied problem is the lack of standardization of the accounting system in the public sector enterprises. The author offers a standardized accounting model and argues that the problem can only be resolved with the adoption of accounting standards that would replace the current practice of regulation of accounting in the public sector enterprises with instructions and letters. The proposed accounting standard model for periodic assessment of fixed assets are designed ways and means to improve the accounting system of the public sector entities through its adaptation to the conceptual framework of international accounting standards for the public sector. This will increase the reliability and credibility of accounting information and the overall improvement of the accounting methodology.