期刊名称：Universitatea de Stinte Agricole si Medicina Veterinaria a Banatului Timisoara. Lucrari Stiintifice. Seria I. Management Agricol
印刷版ISSN：1453-1410
出版年度：2012
卷号：XIV
期号：3
页码：127-135
出版社：Universitatea de Stiinte Agricole si Medicina Veterinara a Banatului Timisoara
摘要：Agriculture represents an important and old branch of world economy, but there are still gaps in agriculture accounting system. By adopting the IAS 41 standard at International level and by Romania alignment to the European Directives which in many ways, are convergent with the IFRS reference, it has been attempted to improve it. At the same time, at national level, agriculture is one of the most important branches of the Romanian economy and the contribution of the agriculture, forestry, and fish breeding to the Gross Domestic Product is essential
