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The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn

Author

Listed:
  • Ileana Cosmina Pitulice

    (Academy of Economic Studies in Bucharest Romania)

  • Catalina Gorgan

    (Academy of Economic Studies in Bucharest Romania)

Abstract

Although the Romanian agriculture has a significant share in GDP, during varioussteps taken to adapt Romanian accounting to market economy needs, specific references toagriculture have not been made. Providing generic information which is not specific to agriculturefield alters the quality of financial statements of agricultural entities and therefore the users‘decisions. Moreover, Romania is involved in adopting IFRS and member of European Union(actively involved in Common Agricultural Policy). In this context, our paper aims to signal theneed for specific information publishing in the case of agricultural entities and identifying ways toimprove the quality of financial information published by them. In order to achieve these objectives,our study proposes a set of appendices that should be included in the notes to the financialstatements of agricultural entities, with the reference information required by Farm AccountancyData Network (FADN).

Suggested Citation

  • Ileana Cosmina Pitulice & Catalina Gorgan, 2013. "The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-6.
  • Handle: RePEc:alu:journl:v:1:y:2013:i:15:p:6
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1520131/06.pdf
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    More about this item

    Keywords

    FADN; agriculture; financial reporting; income statement;

    JEL classification:

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

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