ACCOUNTING ON THE PARTICULARITIES THAT CONCESSION AGRICULTURAL UNITS

Breban Ludovica (), Monica Achim, Borlea Nicolae Sorin and Bochis Leonica
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Breban Ludovica: UNIVERSITATEA DE VEST FACULTATEA DE STIINTE ECONOMICE
Borlea Nicolae Sorin: UNIVERSITATEA DE VEST FACULTATEA DE STIINTE ECONOMICE
Bochis Leonica: CORPUL EXPERTILOR CONTABILI SI CONTABILILOR AUTORIZATI FILIALA BIHOR,

Annals of Faculty of Economics, 2012, vol. 1, issue 1, 873-879

Abstract: Agriculture represents the branch of the material production which deals with growing crops and raising animals in order to obtain farm produce and some raw materials, as well asthe totality of works and methods used for this purpose. Agriculture has specific traits mainly induced by the traits of its results. Thereupon, what sets apart agriculture from other sectors of the economy is the volume, structure and concretization of the resources in the process of their consumption. The essential cause of these differences is the fact that land is the main production factor and that, compared to the development level of the production forces and the natural and biological factors, it behaves in a specific manner. Definitions and characteristics of agricultural activities are given also in The International Financial Reporting Standards (IFRS) , respectively IAS 41, “Agriculture†. Hence, according to IAS 41 “Agriculture†, agricultural activity is defined as the management of the biological transformation of biological assets (living plants and animals) into agricultural produce (harvested product of the entity's biological assets). The received concessions represent an important characteristic of these units and, as a particular case concerning such concessions, we will tackle the issue of terrains pertaining to the assets sold by the Romsilva National Forests Administration.

Keywords: agricultural activity; concession; forest land; agricultural exploatation (search for similar items in EconPapers)
JEL-codes: M M4 M41 (search for similar items in EconPapers)
Date: 2012
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