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