Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
120 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. |
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Scientific papers. Series “Management, Economic Engineering in Agriculture and Rural Development” | ||||||
Volumul 13 / 2013 / ISSN 2284-7995 /ISSNe 2285-3952 | ||||||
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Pag. 133-138 | ||||||
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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. |
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Cuvinte-cheie deposits, forests, Natural resources, parcels, subject of bookkeeping |
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