Aspecte privind evidența contabilă specifică sistemului cooperatist în cooperativele agricole
Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives
Author(s): Maria MorneaSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: agricultural cooperative;, cooperative members; capital; income; taxes; tax incentives;
Summary/Abstract: Agricultural cooperation is a new challenge for professional accountants. This article details the specifics of accounting for capital facilities and tax incentives for agricultural cooperatives and cooperative members in the context of the new legislative changes.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 01
- Page Range: 31-41
- Page Count: 10
- Language: English, Romanian