Cristina Silvia Nistor
Babes Bolyai University, Faculty of Economics and Business Administration, Cluj Napoca
Andreea Cirstea
Babes Bolyai University, Faculty of Economics and Business Administration, Cluj Napoca
Diana Cozma Ighian
North University, Baia Mare
Abstract
The Agriculture theme raises a lot of problems fom the point of view of its reflection in the public sector accounting. In this context, at international level, there was need for a separate international regulation on this topic. According to IAS 41 Agriculture, a project has been subject to public debate – Exposure Draft (ED) 36 Agriculture, by whose modeling based on subscribed observations and proposals, to be able to build an international standard for public sector on the topic of agriculture. Through a positivist research, based on the combination between quantitative and qualitative research, we analyze the impact of this proposed standard on the respondents, tracking and quantifying the degree to which it meets the needs of specialists from different countries. The study is very topical, considering that in the current period, at IPSASB level (International Public Sector Accounting Standards Board) there is the process of final elaboration of the standard, taking into account the particulars brought to ED. The study is of great importance for both the theoreticians from accounting field, who can make an image on the research trends in this field, and the practicians who can get the answer to some problems of agriculture, whose solution will be achieved by international standard approval.
