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IPSAS Agriculture – Problems of a Start


  • Nistor Cristina Silvia

    () („Babes Bolyai” University of Cluj Napoca, Faculty of Economics and Business Administration,)

  • Cozma Ighian Diana

    (North University, Baia Mare, Romania)


The Agriculture theme raises a lot of problems from the point of view of its reflection in the public sector accounting. In this context, at international level, there was need for a separate international regulation on this topic. According to IAS 41 Agriculture, a project has been subject to public debate – Exposure Draft (ED) 36 Agriculture, by whose modeling based on subscribed observations and proposals, to be able to build an international standard for public sector on the topic of agriculture. Through a positivist research, based on the combination between quantitative and qualitative research, we analyze the impact of this proposed standard on the respondents, tracking and quantifying the degree to which it meets the needs of specialists from different countries. The study is very topical, considering that in the current period, at IPSASB level (International Public Sector Accounting Standards Board) there is the process of final elaboration of the standard, taking into account the particulars brought to ED. The study is of great importance for both the theoreticians from accounting field, who can make an image on the research trends in this field, and the practicing who can get the answer to some problems of agriculture, whose solution will be achieved by international standard approval

Suggested Citation

  • Nistor Cristina Silvia & Cozma Ighian Diana, 2010. "IPSAS Agriculture – Problems of a Start," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 565-570, October.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:2:p:565-570

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    IPSAS; agriculture; comments; terms; debate;

    JEL classification:

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


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