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Issue 14 (2) 2015 pp. 161-168

Piotr Szczypa1, Agnieszka Szewczyk2

1Uniwersytet Szczeciński
2
Woliński Park Narodowy

ACCOUNTING IN THE VALUATION OF FOREST IN NATIONAL PARKS AND CONTEMPORARY DILEMMAS

Keywords: accountancy, the value of the forest, national park
Abstract:

Valuation of forests included in the national parks requires accounting system, seen as the main information system, which simultaneously considers economic, social and environmental conditions. In the current accounting solutions of national parks, the valuation of forest management objectives of sustainable development is not being performed. Therefore interdisciplinary research aimed at the selection of valuation methods used in the accounting system should be carried out, which can be most effective and appropriate to the valuation of forest economy of sustainable development in national parks.

pub/.pdf Full text available in english in Adobe Acrobat format:
http://www.forestry.actapol.net/pub/7_2_2015.pdf

http://dx.doi.org/10.17306/J.AFW.2015.2.15

For citation:

MLA Szczypa, Piotr, and Agnieszka Szewczyk. "Accounting in the valuation of forest in national parks and contemporary dilemmas." Acta Sci.Pol. Silv. 14.2 (2015): 161-168. http://dx.doi.org/10.17306/J.AFW.2015.2.15
APA Szczypa P., Szewczyk A. (2015). Accounting in the valuation of forest in national parks and contemporary dilemmas. Acta Sci.Pol. Silv. 14 (2), 161-168 http://dx.doi.org/10.17306/J.AFW.2015.2.15
ISO 690 SZCZYPA, Piotr, SZEWCZYK, Agnieszka. Accounting in the valuation of forest in national parks and contemporary dilemmas. Acta Sci.Pol. Silv., 2015, 14.2: 161-168. http://dx.doi.org/10.17306/J.AFW.2015.2.15
Streszczenie w języku polskim:
http://www.forestry.actapol.net/tom14/zeszyt2/streszczenie-7.html