28. Problems with ongoing evaluation of perennial plants in consistence whith the requirements of the internation accounting standards 41 agriculture

The perennial plants are durable biological assets by the meanings of the decree of the International Accounting Standards 41 Agriculture. For their evaluation is used current base, which occur during their later ongoing evaluation. These differences lead to forming of profit or loss, which is directly biked in the financial result of the company for the period in which they have occurred.