publication . Article . 2015

New Approaches in Accountancy of the Romanian Equine Growth Sector

Violeta Isai;
Open Access English
  • Published: 01 Sep 2015 Journal: Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, volume 21, issue 2, pages 102-107 (issn: 1584-0409, eissn: 1584-0409, Copyright policy)
  • Publisher: Dunarea de Jos University of Galati
Abstract
The activity of equine growth puts many problems regarding the way of recognition, registration and valuation of equines as biological assets, but also regarding the way of calculation for the auction prices. Taking into consideration the ascendant trend of this sector, and also the diversification of its activities, accountancy faces new situations, which require to be solved in the conditions of the existent International Accounting Standards. In this respect, Romania came with certain improvements, which allow the separate registration of biological assets, their valuation at the fair value and the separate registration of the economic benefits brought by the...
Subjects
free text keywords: lcsh:Electronic computers. Computer science, lcsh:QA75.5-76.95, lcsh:Economic theory. Demography, lcsh:HB1-3840, lcsh:Economics as a science, lcsh:HB71-74
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