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Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania

Author

Listed:
  • Mariana BANUTA

    (Faculty of Economics, University of Pitesti, Romania)

  • Marilena–Ionica RADULICA

    (Faculty of Economics, University of Pitesti, Romania)

Abstract

This paper approaches a current and common and topical problem of the business entities operating in agriculture, the stock valuation and accounting problem. Thus, gradually the article starts from the delimitation of the categories of inventories in agriculture, continues with the reasons for the need to valuate them and shows the stock valuation methods in the current accounting and in other specific situations.

Suggested Citation

  • Mariana BANUTA & Marilena–Ionica RADULICA, 2014. "Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 105-114.
  • Handle: RePEc:pts:journl:y:2014:i:2:p:105-114
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    More about this item

    Keywords

    valuation; inventories; agriculture; accounting; IAS; production cost.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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