STM Article Repository

The paper presents the accounting treatment applicable to bee families and apiculture products, as well as the financial support granted to the beekeepers in Romania, in the context of a sustainable development. In the last decade beekeeping has had a spectacular development in Romania. Currently, Romania ranks on the 3rd place to honey production in the European Union and 4th place regarding the number of held hives (family of bees). However, accounting in beekeeping is not an exploited theme or issue, the hives (family of bees) being subject to general accounting treatments applicable to agricultural activities, in accordance with the stipulations IAS 41 and Order no. 1802/2014, without clear separation or distinction between hives (family of bees), cores/nuclei and the queen bee.