Accounting On The Particularities That Concession Agricultural Units
AbstractAgriculture represents the branch of the material production which deals with growing crops and raising animals in order to obtain farm produce and some raw materials, as well asthe totality of works and methods used for this purpose. Agriculture has specific traits mainly induced by the traits of its results. Thereupon, what sets apart agriculture from other sectors of the economy is the volume, structure and concretization of the resources in the process of their consumption. The essential cause of these differences is the fact that land is the main production factor and that, compared to the development level of the production forces and the natural and biological factors, it behaves in a specific manner. Definitions and characteristics of agricultural activities are given also in The International Financial Reporting Standards (IFRS) , respectively IAS 41, â€œAgricultureâ€. Hence, according to IAS 41 â€œAgricultureâ€, agricultural activity is defined as the management of the biological transformation of biological assets (living plants and animals) into agricultural produce (harvested product of the entity's biological assets). The received concessions represent an important characteristic of these units and, as a particular case concerning such concessions, we will tackle the issue of terrains pertaining to the assets sold by the Romsilva National Forests Administration.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.
Volume (Year): 1 (2012)
Issue (Month): 1 (July)
Contact details of provider:
Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
Fax: 004 0259 408409
Web page: http://anale.steconomiceuoradea.ro/
More information through EDIRC
agricultural activity; concession; forest land; agricultural exploatation;
Find related papers by JEL classification:
- M - Business Administration and Business Economics; Marketing; Accounting
- M4 - Business Administration and Business Economics; Marketing; Accounting - - Accounting
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Catalin ZMOLE).
If references are entirely missing, you can add them using this form.