%0 Journal Article
%T ACCOUNTING POLICIES REGARDING SUBSIDIES IN AGRICULTURE
%A CAMELIA-DANIELA HA£¿EGAN
%A CARMEN-MIHAELA IMBRESCU
%A O.O. MEGAN
%J Lucr£¿ri £¿tiin£¿ifice : Management Agricol
%D 2009
%I 
%X The work approaches theoretical problems regarding the role of subsidies in agriculture, the situation of the subsidies in Romania, as well as the accounting policies regarding these subsidies. From the accounting point of view, we followed how the politics are being applied by the companies with agricultural orientation, for the two categories: subsidies related to the assets and subsidies related to incomes.
%K subsidies
%K subsidies in agriculture
%K accounting politices
%U http://www.usab-tm.ro/Pdf/2009/xi3/finante09_47.pdf