ASPECTE PRIVIND ARENDAREA ACTIVELOR BIOLOGICE
                      SI A TERENURILOR /
    ASPECTS CONCERNING LEASE BIOLOGICAL ASSETS AND LAND

           Prof. univ. dr. Todea Nicolae - Universitatea „1 Decembrie 1918” Alba Iulia
   Asist. univ. drd. Deaconu Sorin-Constantin - Universitatea „1 Decembrie 1918” Alba Iulia

       Abstract: This article treats aspects concerning lease biological assets and land. Too, in this
paper are presenting aspects concerning recognition biological assets and lands in balance sheet.

       Keywords: lease, biological asset, accounting.

       JEL Codes: M41