Valter Keltikangas 
Maan arvo metsätalouden tuloksenlaskennassa
Keltikangas V. (1939). Maan arvo metsätalouden tuloksenlaskennassa. Acta Forestalia Fennica vol. 47 no. 4 article id 7344. https://doi.org/10.14214/aff.7344
English title: Value of forest land in the financial accounting of forestryAbstract
The valuation of forest land for financial accounting purposes is usually performed only when using methods that are based on wood resources. In the yield based methods, the book value of forest land and wood resources form one totality. In the first case, forest land in a separate land account usually has same value in the beginning and end of the accounting year. For instance, the costs of forest improvement are considered capital costs. Forest land can be valued either by multiplying the average hectare price of land with the hectares, or using separate unit prices for the different forest site types. Different ways to value forest land are presented, comparing the forest site type classification developed in Finland and the traditional method based on average height of the trees used in Central Europe. The study shows that values of forest land has relative nature.
The PDF includes a summary in German.
Original keywords
metsätyyppi;
metsämaan arvo;
metsätalouden tuloslaskenta
English keywords
forest site type
Published in 1939
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