REFLECTION ON THE AGRICULTURAL ACTIVITY IN ACCOUNTING

Camelia Mihalciuc ()
Additional contact information
Camelia Mihalciuc: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2017, vol. 5, issue 12, 1-10

Abstract: The specific features of agricultural sector are provided in the International Accounting Standards and Financial Reporting Standards IAS/IFRS, these standards being respected by multinational companies and listed companies that will need to prepare their financial reporting set according to IAS / IFRS. The main piece of roumanian legislation regulating the accounting system is The Accounting Law number 82/1991. Currently, financial accounting in Romania is regulated by O.M.F.P. 1802/2014 organized in a uniform manner across all economic sectors, with a single chart of accounts applies to all businesses, including those specific to the agricultural domain. In this paper the main objective is to point out, on the one hand the terms relating to agricultural activity, and on the other to realize a structured presentation of the main accounts from other General Chart of Accounts used in agricultural activity in Romania.

Date: 2017
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=12_1 (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:scm:ejafbu:v:5:y:2017:i:12:p:1-10

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).