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| Ultima descărcare din IBN: 2024-03-12 19:15 |
 SM ISO690:2012FRECĂUŢEANU, Alexandru, ŞTAHOVSCHI, Ada, CHIŞLARU, Angela. Contabilitatea pierderilor agricole spre recuperare. In: Contabilitate : Lucrări ştiinţifice, 26 mai 2010, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2010, Vol.27, pp. 53-57. ISBN 978-997564-196-8 . |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Contabilitate Vol.27, 2010 |
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Simpozionul "Realizări şi perspective în gestionarea eficientă a resurselor economice din zona rurală" Chișinău, Moldova, 26 mai 2010 | ||||||
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| Pag. 53-57 | ||||||
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Currently there is no formal method for determining the size of agricultural losses incurred by households in relation to disposal of land for mining companies to conduct business of scraping, extraction of useful minerals and recultivation. The paper proposes to calculate these losses as the product yield crops, profit land disposal area and duration in years. If these lands were obtained before feed products, their trading price is calculated according to the price of animal products in question. Agricultural losses for recovery are recognized as revenue and are reflected in the credit account 612 „Other operating incomes”. |
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| Cuvinte-cheie Agricultural losses, Ceded lands, Marketing price, Other operating incomes |
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