Particularities of farm accounting

• Main Author: Lapteș, R.
• Format: Article
• Language: English
• Published: Transilvania University Press 2012-01-01
• Series: Bulletin of the Transilvania University of Brasov. Series V : Economic Sciences
• Subjects: Farm accounting; Agriculture; Fair value; International; Romania
• Online Access: http://webbut.unitbv.ro/Bulletin/Series%20V/BULETIN%20V/25%20laptes.pdf

Nowadays, agriculture has become one of the most important fields of activity, significant funds being allotted within the EU budget to finance the European agriculture. In this context, organising the accounting of economic entities which carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into the light the particularities of the farm accounting on two levels: on the one hand, from the perspective of the international accounting referential and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested for the refinement of aspects specific to farm accounting.