THEORETICAL STUDY ON THE ACCOUNTING TREATMENT PRESCRIBED FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS BY IAS 41 AGRICULTURE - first part theory -

THEORETICAL STUDY ON THE ACCOUNTING TREATMENT PRESCRIBED FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS BY IAS 41 AGRICULTURE - first part theory -

The study theoretically and practically presents the accounting treatment prescribed for biological assets and agricultural produce by the Romanian Accounting Regulations compliant with the International Financial Reporting Standards (IFRS), by IAS 41 Agriculture, or other applicable standards, su...

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Bibliographic Details
Main Authors: BÂTCĂ-DUMITRU Corina-Graziella, ILINCUŢĂ Lucian-Dorel, HURLOIU Lăcrămioara-Rodica, RUSU Bianca-Florentina
Format: Article
Language:English
Published: Academica Brâncuşi 2020-06-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
agricultural activity
biological assets
bearer plants
fair value
cost to sale
arising from changes in the fair value
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2020-03/03_Batca.pdf

Internet

http://www.utgjiu.ro/revista/ec/pdf/2020-03/03_Batca.pdf

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