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The Registration And The Depreciation Of Young Tree Plantations And Vineyards

Author

Listed:
  • Attila Szora TAMAS
  • Iulian Bogdan DOBRA

Abstract

This article wants to promote a point of view concerning the registration and accounting procedures, the amortization calculation and the deduction of the expenses' procedures regarding the amortization for young tree plantations and vineyards, in light of the national and international accounting and fiscal regulations.

Suggested Citation

  • Attila Szora TAMAS & Iulian Bogdan DOBRA, 2007. "The Registration And The Depreciation Of Young Tree Plantations And Vineyards," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-58.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:58
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    File URL: http://oeconomica.uab.ro/upload/lucrari/920071/58.pdf
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    More about this item

    Keywords

    registration; depreciation; amortization; accounting; young tree planations and vineyards.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D00 - Microeconomics - - General - - - General
    • Q19 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Other

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