IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-05420280.html
   My bibliography  Save this paper

Faculty of Economics and Business Administration, “Dunarea de Jos” University of Galati, Romania

Author

Listed:
  • Florentina Moisescu

    (Faculty of Economics and Business Administration, “Dunarea de Jos” University of Galati, Romania)

  • Mădălina Durac

    (Faculty of Economics and Business Administration, “Dunarea de Jos” University of Galati, Romania)

Abstract

The paper presents the accounting treatment applicable to bee families and apiculture products, as well as the financial support granted to the beekeepers in Romania, in the context of a sustainable development. In the last decade beekeeping has had a spectacular development in Romania. Currently, Romania ranks on the 3rd place to honey production in the European Union and 4th place regarding the number of held hives (family of bees). However, accounting in beekeeping is not an exploited theme or issue, the hives (family of bees) being subject to general accounting treatments applicable to agricultural activities, in accordance with the stipulations IAS 41 and Order no. 1802/2014, without clear separation or distinction between hives (family of bees), cores/nuclei and the queen bee.

Suggested Citation

  • Florentina Moisescu & Mădălina Durac, 2016. "Faculty of Economics and Business Administration, “Dunarea de Jos” University of Galati, Romania," Post-Print hal-05420280, HAL.
    • Handle: RePEc:hal:journl:hal-05420280
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-05420280. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.