ACCOUNTING FOR BIOLOGICAL ASSETS

Raluca Sava

Revista Economica, 2014, vol. 66, issue 5, 101-111

Abstract: 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.

Keywords: agriculture; biological assets; bearer plants; accounting treatment (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:66:y:2014:i:5:p:101-111

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