ASPECTS OF THE STOCK VALUATION AND ACCOUNTING IN AGRICULTURAL UNITS IN ROMANIA

Mariana Banuta () and Marilena–Ionica Radulica ()
Additional contact information
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, 105-114

Abstract: 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)
Date: 2014
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://economic.upit.ro/repec/pdf/2014_2_11.pdf (application/pdf)

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:pts:journl:y:2014:i:2:p:105-114

Access Statistics for this article

Scientific Bulletin - Economic Sciences is currently edited by Alina Hagiu

More articles in Scientific Bulletin - Economic Sciences from University of Pitesti Contact information at EDIRC.
Bibliographic data for series maintained by Alina Hagiu ().