IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

The History And The Development Of The Financial Reporting Specific To The Romanian Agriculture

Listed author(s):
  • Ramona Laptes


    (Faculty of Economic Sciences, Transylvania University, Brasov, Romania)

  • Adriana Florina Popa


    (Faculty of Accounting and Information Systems, Academy of Economic Studies, Bucharest, Romania)

Registered author(s):

    Significant amounts from the European Union budget are allocated to agriculture nowadays. This is a reality that has impact in the accounting area, which must be reconsidered in order to satisfy the informational needs of this activity sector. The Romanian agriculture also benefits of financial support from the European Union, which imposes certain rigors regarding the way the accounting information is communicated. We aimed to achieve a normative type research through this study, in order to highlight the features of the financial reporting in the Romanian agriculture, following an evolutionary scheme: from the first attempts till today. This scientific approach will point out when the need of a financial reporting specific to the agricultural field was identified for the first time, which were the features of the financial statements for this domain during the centralized economy and how to develop a financial reporting in agriculture today, based on the past experience and the knowledge of current international realities.

    If 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.

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    Article provided by Alexandru Ioan Cuza University, Faculty of Economics and Business Administration in its journal Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi.

    Volume (Year): 57 (2010)
    Issue (Month): (november)
    Pages: 15-28

    in new window

    Handle: RePEc:aic:journl:y:2010:v:57:p:15-28
    Contact details of provider: Postal:
    Universitatea Al. I. Cuza; B-dul Carol I nr. 22; Iasi

    Phone: 004 0232 201070
    Fax: 004 0232 217000
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:aic:journl:y:2010:v:57:p:15-28. See general 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: (Sireteanu Napoleon-Alexandru)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.