The History And The Development Of The Financial Reporting Specific To The Romanian Agriculture

Significant amounts from the European Union budget are allocated to agriculture nowadays. This is a reality that has impact in the accounting area, which must be reconsidered in order to satisfy the informational needs of this activity sector. The Romanian agriculture also benefits of financial support from the European Union, which imposes certain rigors regarding the way the accounting information is communicated. We aimed to achieve a normative type research through this study, in order to highlight the features of the financial reporting in the Romanian agriculture, following an evolutionary scheme: from the first attempts till today. This scientific approach will point out when the need of a financial reporting specific to the agricultural field was identified for the first time, which were the features of the financial statements for this domain during the centralized economy and how to develop a financial reporting in agriculture today, based on the past experience and the knowledge of current international realities.