ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-outpu...

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Bibliographic Details
Main Authors: P URFI, ZS BACSI, K SÁRDI, P POLGÁR, T SOMOGYI
Format: Article
Language:Bulgarian
Published: University of Zagreb, Faculty of Agriculture 2003-04-01
Series:Journal of Central European Agriculture
Subjects:
Online Access:http://jcea.agr.hr/articles/96_ENVIRONMENTAL_ACCOUNTING_IN_AGRICULTURE_NUTRIENT_ACCOUNTING_AND_OTHER_ASPECTS_en.pdf