ACCOUNTING FOR BIOLOGICAL ASSETS
SAVA Raluca, University “Lucian Blaga” of Sibiu, Romania
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
JEL Classification: M41
Volume: 66, Issue: 5
Pages: 101 - 111
Publication date: , 2014
Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/66510sava.pdf
SAVA Raluca, 2014, ACCOUNTING FOR BIOLOGICAL ASSETS, Revista Economică, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol.66(5), pages 101-111, . DOI: https://doi.org/
