Purpose:The article aims to indicate significant areas of disclosure of non-financial information in the annual financial statement, in the aspect of the applicable economic practice and legal regulations. Approach/Methodology/Design: To achieve the article's goal, a survey was carried out in Wielkopolskie voivodships (Poland) and Galicia (Spain) from January 2018 to January 2020. The survey consisted of the following parts: part Igeneral information (10 questions), part II -identification of areas of disclosure of information on the agricultural activities of companies engaged in agricultural activities on the example of animal production (15 questions). As a result of the survey, the following number of responses was obtained: 100 questionnaires from Wielkopolska voivodeship (Poland) and 100 questionnaires from Galicia (Spain). Findings: As a result of the research, it was found that the reporting does not fully take into account the agricultural activity. The presentation of the results of this activity requires detailed clarification. The research results related to the scope of disclosure of nonfinancial information in the financial statements of a farm and potential information that should be presented in an integrated financial report of a farm are presented. Practical Implications: The article identifies essential areas of disclosure of information in the financial statements on agricultural activities of companies engaged in agricultural activities on the example of livestock production. Originality/Value: The survey results and theoretical considerations in the article complement the existing research in accounting, including agricultural accounting. Previously, such studies were not carried out.

This paper addresses the input–output structural decomposition for an economic analysis. The objective is to determine the causes of changes in production in these sectors with a particular focus on disaggregating the technological change by distribution factors associated with a specific normalization of the Leontief inverse. In calculating the net multipliers, an attempt was made to exclude each sectors’ own consumption in a satisfactory manner. However, the treatment of own consumption when introducing a time factor requires further investigation to avoid questionable measurements. An empirical application is presented regarding agriculture, forestry, and fishing sectors in six EU-28 countries (Austria, Belgium, France, Germany, Italy, and Spain) over the 2010–2015 period. In general, a typical characteristic of primary sectors is the accumulation of a significant amount of their own consumption, facilitated by the design of their own symmetric accounting methods. Therefore, attention is focused on these sectors so as to reveal possible analysis techniques that will provide nuance or validate existing techniques.

In national accounting, there are several synthetic indicators derived from the Leontief inverse, referred to as Total Material Requirement coefficients, which are commonly used in efficiency analyses and are known as input-output multipliers. Among the many indices that can be elaborated from input-output analysis, those related to the detection of key sectors are of special relevance since measuring the importance of a productive sector is especially relevant for policymakers when facing the need to make decisions to promote economic growth. There are two main alternative methods to identify key economic sectors, namely the Classical Multiplier method and the Hypothetical Extraction method (HEM), which essentially differ on the role of internal effects (the impact experienced by the sector in question). While the Classical method quantifies these internal effects, the HEM considers only the external impact. The latter method enables calculating backward linkages by isolating the column corresponding to demand-side sectors. However, such an alteration of the economic system can seem unrealistic and may give rise to doubts as to whether the results are biased, which in turn would cause incorrect public investment and false sectoral priorities. This paper offers an alternative method to detect key sectors based on a normalization of the Leontief inverse. After discussing the properties of the proposed standardization, the HEM, the Classical Multiplier method, and the one proposed here, are formally and empirically compared by using the 2010 input-output tables for Poland and Spain. The findings indicate that distinguishing and disaggregating the external effects from those that are purely internal has relevant policy implications. This disaggregation can be achieved through the proposed methodology, while avoiding the criticisms mentioned regarding the HEM, and with less effort required to calculate it.

The paper presents a comparison of the economic status of farms in two selected EU countries, Poland and

Streszczenie: Zainteresowanie wpływem działalności rolniczej na środowisko rodzi potrzebę poszerzenia zakresu ujawnień w sprawozdaniu finansowym. Dodatkowo odmienność działalności rolniczej utrudnia odzwierciedlenie zdarzeń gospodarczych przedsięwzięć rolniczych w księgach rachunkowych, a zwłaszcza określenia wartości aktywów biologicznych, w tym określenia korzyści biologicznych. W pierwszej części pracy przedstawiono potrzebę wyodrębnienia informacji na temat korzyści biologicznych wynikających z obowiązujących regulacji prawnych. W drugiej części opisano metodę badawczą zastosowaną w realizacji celu pracy. Natomiast w ostatniej zaprezentowano wyniki badań.Słowa kluczowe: korzyści biologiczne, rachunkowość rolna, systemy uprawy roli. Summary:Interest in the influence of agriculture activity on the environment creates the need to broaden the scope in the financial statements. In addition, the diversity of agriculture activities makes it difficult to reflect economic events of agricultural ventures in the accounting books, especially the determination of the value of biological assets, including the determination of biological benefits. The first part of the paper presents the need to distinguish information on the biological benefits resulting from the legal regulations. The second part describes the research metod used in the realization of the work. The final section presents the result of the research.