publication . Other literature type . Article . 2012

Ias 41 Implementation Challenges – The Case Of Romania

Feleagă, Liliana; Feleagă, Niculae; Răileanu, Vasile;
Open Access English
  • Published: 24 Mar 2012
  • Publisher: Zenodo
Abstract
Although agriculture is an important part of the world economy, accounting in agriculture still has many shortcomings. The adoption of IAS 41 "Agriculture" has tried to improve this situation and increase the comparability of financial statements of entities in the agricultural sector. Although controversial, IAS 41 is the first step of a consistent transition to fair value assessment in the agricultural sector. The objective of our work is the analysis of IAS 41 and current accounting agricultural situation in Romania. Accounting regulations in Romania are in accordance with European directives and, in many respects, converged with IFRS referential. Provisions ...
Subjects
free text keywords: Fair value, Accounting Agricultural, Biological Assets, Fair value, IAS 41
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Zenodo
Other literature type . 2012
Provider: Datacite
ZENODO
Article . 2012
Provider: ZENODO
Zenodo
Other literature type . 2012
Provider: Datacite
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publication . Other literature type . Article . 2012

Ias 41 Implementation Challenges – The Case Of Romania

Feleagă, Liliana; Feleagă, Niculae; Răileanu, Vasile;