Aspecte aferente contabilităţii activelor biologice imobilizate silvice şi a costurilor acestora

Abstract

In the present article is being discussed the disadvantages of the practice of the accounting of the biological actives , as well the bookkeeping of the forest actives, while identifying the parts, that have to be improved. It is necessary to divide the biological actives of the forest , that are being raised till the moment new species of trees are got, with the additional costs, that are needed to be spent on it. As well, the biological forest actives that have passed through this stage, have to be transferred to the category with age of exploitability. As it was mentioned before, the costs for all the stages have to be separated, in order to get a transparent bookkeeping of the accounting of the biological forest actives.