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

Socoliuc, Marian; Schipor, Rodica; Solovastru, Emanuela Marinela

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/439

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DC Field	Value	Language
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.identifier.uri	http://irek.ase.md:80/xmlui/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
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