Tratamente contabile, statistice şi fiscale privind sacrificarea animalelor

Abstract

At present, the issues related to the slaughter of animals and birds and the goods obtained in this case are examined in the NAS "Particularities of accounting in agriculture" in points 27 and 36 with the concomitant illustration in Table 1 of the clause separating pig carcases from other types of products originating in the same animal species, this clause being understood to mean processing operations. Thus, according to the normative act, the slaughter of any mature or immature individuals in the animal kingdom is an inalienable part of the agricultural activity and one of the many manifestations of the harvesting phase, and the carcass or meat obtained from slaughter is considered agricultural or basic agricultural product. However, in our opinion, this approach is debatable, because it hardly conforms to the real content of the notion of slaughter and totally ignores the experience of accounting for this economic fact until the reform of the national accounting system, as well as the provisions of some important legal acts in country and the European Union. CZU: 631.162:657.4(478); JEL: M 41; DOI: 10.5281/zenodo.7059830