Particularities of farm accounting

Abstract

Nowadays, agriculture has become one of the most important fields of activity, with significant funds being allotted within the EU budget to finance European agriculture. In this context, organizing the accounting of economic entities that carry out their activity in the agricultural sector has acquired new meanings. The goal of the present study is to bring into light the particularities of farm accounting on two levels: on the one hand, from the perspective of the international accounting referential, and, on the other hand, in compliance with the national accounting regulations. The most important conclusion of this work is that, in post-1990 Romania, no interest was further manifested in the refinement of aspects specific to farm accounting.