Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives

Maria Mornea

CECCAR Business Review, 2020, vol. 1, issue 1, 31-41

Abstract: Agricultural cooperation is a new challenge for professional accountants. This article details the specifics of accounting for capital facilities and tax incentives for agricultural cooperatives and cooperative members in the context of the new legislative changes.

Keywords: agricultural cooperative; cooperative members; capital; income; taxes; tax incentives (search for similar items in EconPapers)
JEL-codes: K34 M41 O13 Q13 (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/features-of-th ... es-a4d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/features-of-th ... atives-a4a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:1:p:31-41

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().