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Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives

Author

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  • Maria MORNEA
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.

Suggested Citation

  • Maria MORNEA, 2020. "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 31-41, January.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:1:p:31-41
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    More about this item

    Keywords

    agricultural cooperative; cooperative members; capital; income; taxes; tax incentives;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products

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