ASPECTS OF THE STOCK VALUATION AND ACCOUNTING IN AGRICULTURAL UNITS IN ROMANIA
Mariana Banuta () and
Marilena–Ionica Radulica ()
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Mariana Banuta: Faculty of Economics, University of Pitesti, Romania
Marilena–Ionica Radulica: Faculty of Economics, University of Pitesti, Romania
Scientific Bulletin - Economic Sciences, 2014, vol. 13, issue 2, pages 105-114
This paper approaches a current and common and topical problem of the business entities operating in agriculture, the stock valuation and accounting problem. Thus, gradually the article starts from the delimitation of the categories of inventories in agriculture, continues with the reasons for the need to valuate them and shows the stock valuation methods in the current accounting and in other specific situations.
Keywords: valuation; inventories; agriculture; accounting; IAS; production cost. (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
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Persistent link: http://EconPapers.repec.org/RePEc:pts:journl:y:2014:i:2:p:105-114
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