NATURAL RESOURCES – A REAL OR HYPOTHETICAL OBJECT OF ACCOUNTING
Nowadays natural resources have a controversial accounting treatment which is caused, firstly, by neglecting their inherent properties and, secondly, by a free and one-sided interpretation of the legal framework. The definition of natural resources is bad too, which also creates additional difficult...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Agricultural Sciences and Veterinary Medicine, Bucharest
2013-12-01
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| Series: | Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development |
| Subjects: | |
| Online Access: | http://managementjournal.usamv.ro/pdf/vol3_4/Art20.pdf |
| Summary: | Nowadays natural resources have a controversial accounting treatment which is caused, firstly, by neglecting their inherent properties and, secondly, by a free and one-sided interpretation of the legal framework. The definition of natural resources is bad too, which also creates additional difficulties in accounting of the operations connected with the preparation for natural resources usage and exploitation. |
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| ISSN: | 2284-7995 2285-3952 |