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- Title
AGRICULTURE - PERSPECTIVES AND PROBLEMS IN TERMS OF INTERNATIONAL ACCOUNTING STANDARDS.
- Authors
DENISA-ALEXANDRA, BORZ; TIBOR, BENCZE; KRISZTINA, TOTH; MONICA, OCNEAN
- Abstract
During its existence, International Standards of Accounting and Financial Reporting have been focused on developing and implementing existing standards on financial reporting in general. From a historical point of view, agricultural activities have received too little attention from world norms of international accounting standards. In the past, the lack of generalization by the king in dealing with this subject was compensated only by the fact that a large part of the agricultural activities were represented by family businesses, which had very few outside owners, who could ask for financial information prepared according to the generally recognized accounting principles. Agriculture should primarily be defined as managing the biological transformation of plants and animals to produce a result for being consumed or for further processing.
- Subjects
INTERNATIONAL accounting standards; FINANCIAL statements; BIOLOGICAL transport; AGRICULTURAL accounting; BIOLOGICAL assay
- Publication
Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2018, Vol 20, Issue 3, p211
- ISSN
1453-1410
- Publication type
Article