تجزیه و تحلیل مقایسه ای از تصمیم گیری های استراتژیک و تاکتیکی در کشاورزی تحت استاندارد IAS 41 در زمینه بازارهای نوظهور

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. The provisions of the IAS 41 are however not directly reflected in Romanian regulations. With the increasing number of forest land transactions and foreign investment in farms it is expected that the recognition and evaluation of biological assets under the IAS 41 becomes a necessity (Feleagă et al., 2012). The Order approving the Accounting Regulations in accordance with International Financial Reporting Standards applicable to companies whose securities are admitted to trading on a regulated market, introduces a new category of non current assets in Romanian accounting, the one of biological asset and a new class of current assets to inventories, the one of agricultural produce (Dumitru and Hagiu, 2013).