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The state of forestry accounting in some European countries

The state of forestry accounting in some European countries

Centralblatt fur das Gesamte Forstwesen 114(2/3): 73-95

An overview is given of forestry accounting in Germany, Finland, France, UK, Austria and Switzerland. It is the intermediate outcome of an ongoing survey on new solutions in accounting of forest enterprises. After a general discussion on harmonisation, comparability, influencing factors on accounting, book-keeping obligations, applied charts of accounts etc., the situation in the 6 countries is described in detail.

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