Return to Publication series of the Department. Heft 15 Waldverm gensbewertung - Forstliche Erfolgsrechnung . Edited by Hans A. J bstl. Orders should be directed to DRW-Verlag or to the editor. Volume 15 of the publication series contains proceedings from an academic workshop as well as a seminar for foresters on Forest Asset Valuation and Forestry Performance Accounting.
Main focus is the inadequate or missing consideration of forest asset changes in reporting.
An overview on fundamental problems of forest asset valuation is deepened by three contributions on the basics of valuation. Problems of forest value theory, the meaning of norms, conventions etc. for forest asset accounting and the valuation of non-timber products of forests are discussed. The next group of contributions deals with actual ideas and projects on the improvement of forestry performance accounting. So it is reported on the development of international accounting conventions, a proposal for the valuation of forest asset changes for the forest service of Rhineland-Palatinate, the forest asset valuation on the basis of two consecutive forest inventories, the possibilities to extend the traditional allowable cut based performance calculation and a research project aiming at the valuation of the Hungarian state forests. Finally two further contributions deal with problems of national accounting.