PRACTICAL ASPECTS ON THE APPLICATION OF INTERNATIONAL ACCOUNTING STANDARDS 41 - AGRICULTURE

MONICA OCNEAN, IOANA BALAN, DIANA MARIN

Abstract


Activities in agriculture imply a wide variety of activities: eg animal husbandry, fruit growing, forestry, fish farming. In this context, however, we have some common elements: the ability to modify, modify and modify the modifi cation. The international accounting stamp 41-Agriculture is the one that shows the accounting treatment and information presentations for agricultural activities.

Keywords


agricultural activity; agricultural production; biological asset; government subsidies; recognition and evaluation; active market

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References


Standardele Internationale de Rapoartare Financiara (IFRSs) 2007, International Accounting Standards Board, London, United Kingdom, 2212-2249

Ordin 1802 din 29 decembrie 2014 pentru aprobarea Reglementărilor contabile privind situaţiile financiare anuale individuale şi situaţiile financiare anuale


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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031