RECOGNITION, EVALUATION AND ACCOUNTING OF PRODUCTIVE BIOLOGICAL ASSETS

Mihaela Iuliana Dumitru, Diana Elena Brînză

Abstract


Productive biological assets hold a special place in agricultural companies. A biological asset is a living animal or plant, such assets being included, from the accounting point of view, in the structure of tangible assets. We seek to present, in the pages of this article, the main aspects related to their recognition, assessment and accounting, combining the theoretical and the empirical research. We will make an incursion in the specialised literature and we will present the peculiarities of the accounting of the biological assets. The considerations underlying this article also take into account the fact that the productive biological assets are accounting structures approached in this field relatively recently, but, as we will prove herein, important for any agricultural unit.

Keywords


recognition; valuation; agricultural unit; productive biological assets; accounting operations

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References


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Copyright (c) 2018 Mihaela Iuliana Dumitru, Diana Elena Brînză

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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

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