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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 5, Number 1, Year 2017| REFLECTION ON THE AGRICULTURAL ACTIVITY IN ACCOUNTING | 
Download | | Author(s): Camelia Mihalciuc | | DOI: 10.4316/EJAFB.2017.511 | | Abstract: The specific features of agricultural sector are provided in the International Accounting Standards
and Financial Reporting Standards IAS/IFRS, these standards being respected by multinational
companies and listed companies that will need to prepare their financial reporting set according to
IAS / IFRS. The main piece of roumanian legislation regulating the accounting system is The
Accounting Law number 82/1991. Currently, financial accounting in Romania is regulated by
O.M.F.P. 1802/2014 organized in a uniform manner across all economic sectors, with a single
chart of accounts applies to all businesses, including those specific to the agricultural domain. In
this paper the main objective is to point out, on the one hand the terms relating to agricultural
activity, and on the other to realize a structured presentation of the main accounts from othe
General Chart of Accounts used in agricultural activity in Romania. | | Keywords: Agricultural Activity, Biological Transformation, The Biological Asset | References:
1. Bavita Ilie, Dumitru M., Calu D., Pitulice I., Popa A. (2008), Contabilitate In Agricultura, Abordari Teoretice Si Practice Editura CONTAPLUS, Bucure?ti.
2. Camelia C?t?lina Mihalciuc (2016), Particularit??i Contabile Specifice Activit??ii Agricole în România, In Volumul Ro?ca, E., Coordonator, Aplicarea Statisticii în Cunoa?terea Fenomenelor Economico-sociale La Nivel Interna?ional ?i Regional, Pp. 29-35, Editura Didactic? ?i Pedagogic?, Bucure?ti.
3. CEECAR (2015), Ghid Practic De Aplicare A Reglement?rilor Contabile Privind Situa?iile Financiare Anuale Individuale ?i Situa?iile Financiare Anuale Consolidate, Aprobate Prin OMFP 1802/2014, Editura CECCAR, Bucure?ti.
4. Ordinul Nr. 1802 Din 29 Decembrie 2014 – Partea A II-a, Pentru Aprobarea Reglement?rilor Contabile Privind Situa?iile Financiare Anuale Individuale ?i Situa?iile Financiare Anuale Consolidate.
5. Http://www.contabilsef.md/newsview.php?l=ro&id=7957&idc=499.
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