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Nowadays, when the contribution of agriculture and agro-food industry to the   GDP is a significant, in Romania’s case we appreciate that the economic   aspects of this area also deserve a specific approach. The aim of this paper   was to identify the incompatibility of the recognition and assessment   criteria of agriculture production, biological assets and agriculture   products imposed by the application of these standards in agro-food   companies, and to analyze its effects concerning the financial position and   performance of these entities. The paper takes into consideration the   economic-financial harmonization process, which is now in full progress, both   in the EU and other states, by applying the specific standards (IAS/IFRS) in   the preparation of annual/interim financial reports. Finally, referring   strictly to the case of Romania, after thorough research into the field in   question, we suggest a presentation of the controversial assessment criteria   provided by the IAS 41 standard, and also refer to the difficulties related   to the implementation of this standard in the agro-food industry

Biological assets and the agricultural products in the context of the implementation of the IAS 41: A case study of the Romanian agro-food system