THE REGISTRATION AND THE DEPRECIATION OF YOUNG TREE PLANTATIONS AND VINEYARDS

Attila Szora Tamas and Iulian Dobra

Annales Universitatis Apulensis Series Oeconomica, 2007, vol. 1, issue 9, 58

Abstract: This article wants to promote a point of view concerning the registration and accounting procedures, the amortization calculation and the deduction of the expenses' procedures regarding the amortization for young tree plantations and vineyards, in light of the national and international accounting and fiscal regulations.

Keywords: registration; depreciation; amortization; accounting; young tree planations and vineyards. (search for similar items in EconPapers)
JEL-codes: D00 M41 Q19 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2007:i:9:p:58

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