6533b7dbfe1ef96bd12710ca

RESEARCH PRODUCT

ACCOUNTING FOR BIOLOGICAL ASSETS

Sava Raluca

subject

jel:M41agriculture biological assets bearer plants accounting treatment

description

One of the most important and oldest economic activities is agriculture. The reflection in the accounting system and presenting the information regarding this activity were and are in the attention of the national and international accounting organizations. In comparison with other economic branches, the agricultural activity is characterized by specific activities that require appropriate accounting attitudes.

http://economice.ulbsibiu.ro/revista.economica/archive/66510sava.pdf