teljes anyag - Nyugat-Magyarországi Egyetem Mezőgazdaság

80Á. Kiss:3) Final Quota transfer (free of charge).4) Rearranging sub-contractors’ and direct marketing quotas.5) Changing buyers within quotas.6) Re-structuring, split and merger of economic enterprises and co-operations.7) I nd iv idu a l m i l k p r o duc e r s joi n or w it hd r aw f r om m i l k p r o duc i ng c o - op e r a t ion s oreconomic enterprises.8) Collection of quotas into one hand among members of the family farm or milk producersbelonging to one family.9) InheritanceQuota trading can be carried out under strict administrative regulations.1. Buyer shall possess a client-registration number.2. Buyer shall be regarded as milk producer in the foregoing quota year, i.e. they needto register in the year before the quota transfer.3. MVH has to approve the deal.4. In sub-contractors quota transfer the buyer has to certify the quantity and fat contentof milk supplied in the quota year.5. The milk purchaser shall declare its intension to purchase the milk from the buyer ata quantity determined by the quota.A detailed regulation is required because of the regulations of the European Union on onehand and because of the administrative nature of regulation on the other hand. Applyingsuch a method the law-maker is needed to draw up a system of procedure or protocol thatincludes all the possible events.MATERIALS AND METHODSThe methodological nature of the analysis required on one hand the elaboration of legalrules regarding the group of assets for sake of finding the ways for evaluation and recognitionin the balance sheet. On the other hand the actual practice of accountants wasanalysed upon a set of data collected by a questionnaire and through processing the AKIpilot plant data collection. Data collection by questionnaire provided valuable data from10 collective farms in the West-Transdanubian region.RESULTS: EVALUATION OF MILK QUOTADetermination of the value of milk quota reflects the complexity of requesting and circulatingthem. Being a asset element acquired free of charge quotas shall be handled asassets that were taken over without service in return and the relevant regulations shall beapplied. According to 50. § (4) of the Accounting Law (2000) the known market valueshall be considered for those assets. There are two sources of information available todetermine it: