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Accounting For Biological Assets

Author

Listed:
  • SAVA Raluca

    (University "Lucian Blaga" of Sibiu, Romania)

Abstract

One of the most important and oldest economic activities is agriculture. The reflection in the accounting system and presenting the information regarding this activity were and are in the attention of the national and international accounting organizations. In comparison with other economic branches, the agricultural activity is characterized by specific activities that require appropriate accounting attitudes.

Suggested Citation

  • SAVA Raluca, 2014. "Accounting For Biological Assets," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 66(5), pages 101-111.
    • Handle: RePEc:blg:reveco:v:66:y:2014:i:5:p:101-111
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/66510sava.pdf
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    More about this item

    Keywords

    agriculture; biological assets; bearer plants; accounting treatment;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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