期刊论文详细信息
CECCAR Business Review | 卷:1 |
Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives | |
关键词: agricultural cooperative; cooperative members; capital; income; taxes; tax incentives; | |
DOI : | |
来源: DOAJ |
【 摘 要 】
Agricultural cooperation is a new challenge for professional accountants. This article details the specifics of accounting for capital facilities and tax incentives for agricultural cooperatives and cooperative members in the context of the new legislative changes.
【 授权许可】
Unknown