Abordări contabile privind activele biologice în lumina IAS/ IFRS

Abstract

Biological assets represent an important group of patrimonial elements for agricultural entities. From the perspective of the versatility of their use (due to the high level of complexity of the initial and secondary recognition of assets going through several economic cycles), the recognition and use of international accounting methods becomes an efficiency lever for managers and economic staff. The economic competitiveness gained by applying IAS/IFRS can be the basis for sustainable international partnerships. The study aims to perform a comparative analysis by types of cereal production of the accounting principles used in parallel with measuring the efficiency cote of these uses by applying efficiency keys. The methods used are empirical and analytical materialized by econometric modeling in tools useful to achieve the research goal: the creation of an efficiency picture of IAS / IFRS applying concepts regarding biological assets with impact on the competitiveness of the agricultural entity. JEL: M40