IREK – AESM (Institutional Repository of Economic Knowledge)

Valuation of biological assets and agricultural production according to IAS 41- theory versus applicability

Show simple item record

dc.contributor.author Socoliuc, Marian
dc.contributor.author Schipor, Rodica
dc.contributor.author Solovastru, Emanuela Marinela
dc.date.accessioned 2020-09-11T09:03:05Z
dc.date.available 2020-09-11T09:03:05Z
dc.date.issued 2017-11
dc.identifier.isbn 978-9975-75-895-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/439
dc.description SOCOLIUC, Marian, SCHIPOR, Rodica, SOLOVASTRU, Emanuela Marinela. Valuation of biological assets and agricultural production according to IAS 41- theory versus applicability. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 155-162. ISBN 978-9975-75-895-6. en_US
dc.description.abstract Implementation an accontant system for the entreprises with agricultural activity can represent an instrument importantly in fight with the others competing.The efficiency this system not can be recognized if only by an increase in informational quality, essential in insurance correctness of process of reporting this information. Starting from these aspects, the objective of our paper is oriented on the analysis of the characteristics defining this specific system to the agricultural entities trough the necessity of applying the provisions of IAS 41, for listed companies, respectively by applying OMFP 1802/2014 in accordance with Directive 34 CEE/2013. JEL: M 41, O 13 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject IAS 41 en_US
dc.subject agricultural activity en_US
dc.subject OMFP 1802/2014 en_US
dc.subject biological assets en_US
dc.title Valuation of biological assets and agricultural production according to IAS 41- theory versus applicability en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record

Search DSpace


Advanced Search

Browse

My Account