Teodor, Hada; Radu, Mărginean - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1229-1239
This study, theoretically and practically, presents the accounting system for forestry special purpose funds in Romania … changes expected in the near future. Accounting treatments specific to Romanian forestry regarding special funds, namely the … method, its recording into accounting, or its specific tax implications. The main objective of this paper is to provide both …