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...

وصف كامل

التفاصيل البيبلوغرافية
الحاوية / القاعدة:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
المؤلفون الرئيسيون: BÂTCĂ-DUMITRU Corina-Graziella, ILINCUŢĂ Lucian-Dorel, HURLOIU Lăcrămioara-Rodica, RUSU Bianca-Florentina
التنسيق: مقال
اللغة:الإنجليزية
منشور في: Academica Brâncuşi 2020-06-01
الموضوعات:
agricultural activity
biological assets
bearer plants
fair value
cost to sale
arising from changes in the fair value
الوصول للمادة أونلاين:http://www.utgjiu.ro/revista/ec/pdf/2020-03/03_Batca.pdf

الانترنت

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

مواد مشابهة