The Evaluation of the Agriculture Assets
The Evaluation of the Agriculture Assets
Author(s): Sorin- Constantin DeaconuSubject(s): Agriculture, Evaluation research, Accounting - Business Administration
Published by: Editura Universitaria Craiova
Keywords: biological assets; accounting treatment; account; evaluation; recognition;
Summary/Abstract: The paper will present the concept of evaluation, recognition and presentation of biological assets specific to the sector of agriculture. Evaluation is a form of quantification through which the accounting method determines the size of patrimonial elements in a natural expression and expresses this measure as a value, by means of currency. The paper will take into discussion a few particularities of evaluating biological assets.
Journal: Revista tinerilor economişti
- Issue Year: 2013
- Issue No: 20
- Page Range: 64-68
- Page Count: 5
- Language: English