ACCOUNTS SYSTEM IN ANIMAL HUSBANDRY FINANCIAL ACCOUNTING IN ROMANIA
Keywords:
accounts system, accounting, biological assets, fixed assets, current assetsAbstract
Agriculture, a continuous source of controversy, uncertainty, specific risks, but viewed as an unique and interesting field, generating interest for the accounting profession, in the sense of importance given to accounting regulations in agriculture, in general, particularly in animal husbandry.
It must be attracted attention to Romanian accountant normalizers, that the traditional accounting model does not provide enough information for agriculture in general, animal husbandry in particular.
Normalizers accountants, based on the role and importance of the agriculture at the macroeconomic level, reaching the evaluation of the accounting place and role in the society and economic development, must sustain and elaborate new regulations for agriculture accounting, coupled with EU regulations, international and national accounting regulations.
Downloads
References
2. Carbunescu V. (1998): Contabilitatea unitatilor agricole, ASE Publishing House, Bucharest;
3. Iacob P. (2006): Contabilitatea fnanciara romaneasca conforma cu Directivele Europene, Intelcredo Publishing House;
4. Ristea M. (2002): Contabilitatea fnanciara , Margăritar Publishing House, Bucharest;
5. Scortaru Gh. (2004): Ghid pentru intelegerea si aplicarea Standardelor Internationale de Contabilitate , CECCAR Publishing House;
6. Grigore N. (2010): Reglementari contabile conforme cu directivele europene in vigoare incepand de la 1 ianuarie 2010, EDP Publishing House;
7. ***Reglementari contabile conforme cu directivele europene aprobate prin Ordinul ministrului fnantelor publice nr 1752/2005 :ghid practice ,Editura Irecson 2006;
8. ***OMFP nr 3055/2009 pentru aprobarea Reglementarilor contabile conforme cu directivele europene;
9. *** OMFP nr 1752/2005 pentru aprobarea Reglementarilor conforme cu directivele europene ;
10. www.iasb.org;
11. www.europa.eu;
12. www.ifac.org;
13. www.apdrp.ro.
