AGRARIAN ACCOUNTANCY IN THE VISUAL CONE OF INTERNATIONAL ACCOUNTING STANDARDS
After a long period during which agriculture did not have a standard of its own and applied for that matter the IAS 2 rules regarding inventories; IAS 16 regarding property, plant and equipment and IAS 18 regarding revenues, one last standard is being born – IAS 41. The late appearance of this stand...
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| Format: | Article |
| Language: | English |
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University of Agricultural Sciences and Veterinary Medicine, Bucharest
2014-04-01
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| Series: | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
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| Online Access: | http://managementjournal.usamv.ro/pdf/vol4_1/Art56.pdf |