IAS 41下农业战略和战术决策的比较分析

Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca. Agriculture Pub Date : 2014-05-29 DOI:10.15835/buasvmcn-agr:9395

Romeo CÄƒtÄƒlin CREÅ¢U, Raluca Florentina CREÅ¢U, Alexandra Muscä‚Nescu

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引用次数: 1

摘要

国际会计准则第41号(IAS 41)分别提供了有关农业活动的生物资产和收获时农产品的信息。在本文中，我们建议对应用《国际会计准则第41号》时必须考虑的战略和战术决策进行简要的比较分析。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Comparative analysis of strategic and tactical decisions in agriculture under the IAS 41 Standard

The International Accounting Standard 41 (IAS 41) provides information about agricultural activity respectively biological assets and agricultural produce at harvest. In this paper we propose to achieve a brief comparative analysis of strategic and tactical decisions that must be considered when applying the IAS 41.

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来源期刊

Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca. Agriculture

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审稿时长

8 weeks