Romeo Cătălin CREÅ¢U, Raluca Florentina CREÅ¢U, Alexandra Muscä‚Nescu
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引用次数: 1
Abstract
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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