Theoretical considerations about implementation of IAS 41 in Romania

Although agriculture is an important part of the world economy, accounting in agriculture still has many shortcomings. The adoption of IAS 41 „Agricuture” has tried to improve this situation and increase the comparability of financial statements of entities in the agricultural sector. Although contr...

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Bibliographic Details
Main Authors: Liliana FELEAGĂ, Niculae FELEAGĂ, Vasile RĂILEANU
Format: Article
Language:English
Published: General Association of Economists from Romania 2012-02-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/686.pdf