Natural resources – a real or hypothetical object of accounting
Închide
Conţinutul numărului revistei
Articolul precedent
Articolul urmator
95 0
SM ISO690:2012
FRECĂUŢEANU, Alexandru, CHIŞLARU, Angela. Natural resources – a real or hypothetical object of accounting. In: Scientific papers. Series “Management, Economic Engineering in Agriculture and Rural Development”, 2013, vol. 13, pp. 133-138. ISSN 2284-7995.
EXPORT metadate:
Google Scholar
Crossref
CERIF

DataCite
Dublin Core
Scientific papers. Series “Management, Economic Engineering in Agriculture and Rural Development”
Volumul 13 / 2013 / ISSN 2284-7995 /ISSNe 2285-3952

Natural resources – a real or hypothetical object of accounting


Pag. 133-138

Frecăuţeanu Alexandru, Chişlaru Angela
 
State Agrarian University of Moldova
 
 
Disponibil în IBN: 11 aprilie 2024


Rezumat

Nowadays natural resources have a controversial accounting treatment which is caused, firstly, by neglecting their inherent properties and, secondly, by a free and one-sided interpretation of the legal framework. The definition of natural resources is bad too, which also creates additional difficulties in accounting of the operations connected with the preparation for natural resources usage and exploitation.

Cuvinte-cheie
deposits, forests, Natural resources, parcels, subject of bookkeeping