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- Title
Comparative analysis of strategic and tactical decisions in agriculture under the IAS 41 Standard.
- Authors
CREŢU, Romeo Cătălin; CREŢU, Raluca Florentina; MUSCĂNESCU, Alexandra
- Abstract
The International Accounting Standard 41 (IAS 41) provides information about agricultural activity respectively biological assets and agricultural produce at harvest. In this paper we propose to achieve a brief comparative analysis of strategic and tactical decisions that must be considered when applying the IAS 41.
- Subjects
FARM produce quality; INTERNATIONAL accounting standards; HARVESTING; COMPARATIVE studies; ASSETS (Accounting); DECISION making
- Publication
Bulletin of the University of Agricultural Sciences & Veterinary Medicine Cluj-Napoca. Animal Science & Biotechnologies, 2014, Vol 71, Issue 1, p39
- ISSN
1843-5262
- Publication type
Article