AGRARIAN ACCOUNTANCY IN THE VISUAL CONE OF INTERNATIONAL ACCOUNTING STANDARDS
After a long period during which agriculture did not have a standard of its own and applied for that matter the IAS 2 rules regarding inventories; IAS 16 regarding property, plant and equipment and IAS 18 regarding revenues, one last standard is being born – IAS 41. The late appearance of this stand...
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| Autor principal: | |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
University of Agricultural Sciences and Veterinary Medicine, Bucharest
2014-04-01
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| coleção: | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| Assuntos: | |
| Acesso em linha: | http://managementjournal.usamv.ro/pdf/vol4_1/Art56.pdf |
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