IDEAS home Printed from https://ideas.repec.org/a/scm/ejafbu/v5y2017i12p1-10.html
   My bibliography  Save this article

Reflection On The Agricultural Activity In Accounting

Author

Listed:
  • Camelia MIHALCIUC

    (Stefan cel Mare University, Suceava, Romania)

Abstract

The specific features of agricultural sector are provided in the International Accounting Standards and Financial Reporting Standards IAS/IFRS, these standards being respected by multinational companies and listed companies that will need to prepare their financial reporting set according to IAS / IFRS. The main piece of roumanian legislation regulating the accounting system is The Accounting Law number 82/1991. Currently, financial accounting in Romania is regulated by O.M.F.P. 1802/2014 organized in a uniform manner across all economic sectors, with a single chart of accounts applies to all businesses, including those specific to the agricultural domain. In this paper the main objective is to point out, on the one hand the terms relating to agricultural activity, and on the other to realize a structured presentation of the main accounts from other General Chart of Accounts used in agricultural activity in Romania.

Suggested Citation

  • Camelia MIHALCIUC, 2017. "Reflection On The Agricultural Activity In Accounting," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 5(12), pages 1-10, February.
    • Handle: RePEc:scm:ejafbu:v:5:y:2017:i:12:p:1-10
    as

    Download full text from publisher

    File URL: http://www.accounting-management.ro/getpdf.php?paperid=12_1
    Download Restriction: no
    ---><---

    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:scm:ejafbu:v:5:y:2017:i:12:p:1-10. 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: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .

    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.