NATURAL RESOURCES – A REAL OR HYPOTHETICAL OBJECT OF ACCOUNTING

Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 4
Written by Alexandru FRECAUTEANU, Angela CHISLARU

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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Frecauteanu A., Chislaru A. 2013, NATURAL RESOURCES – A REAL OR HYPOTHETICAL OBJECT OF ACCOUNTING. Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 13 ISSUE 4, PRINT ISSN 2284-7995, 133-138.


The publisher is not responsible for the opinions published in the Volume. They represent the authors’ point of view.
Copyright 2012. To be cited: Scientific Papers. Series “Management, Economic Engineering in Agriculture and Rural Development“
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