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

Listed author(s):
  • Mariana BANUTA

    ()

    (Faculty of Economics, University of Pitesti, Romania)

  • Marilena–Ionica RADULICA

    ()

    (Faculty of Economics, University of Pitesti, Romania)

Registered author(s):

    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.

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    File URL: http://economic.upit.ro/repec/pdf/2014_2_11.pdf
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    Article provided by University of Pitesti in its journal Scientific Bulletin - Economic Sciences.

    Volume (Year): 13 (2014)
    Issue (Month): 2 ()
    Pages: 105-114

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    Handle: RePEc:pts:journl:y:2014:i:2:p:105-114
    Contact details of provider: Web page: http://www.economic.upit.ro/

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