Considerations concerning the valuation and accounting of agriculture company land.

Land is one of the most important assets that form the material resources of business entities. For this reason I deemed that it is necessary to present the value attributed to land in accounting at the for specific moments. In my opinion more complex problems occur concerning land valuation when it is contributed to capital, when it is received for free, when one chooses to record it in the balance sheet at the fair value determined following the revaluation and when the overall value of the company is assessed, as it represents one of the assets of the company. The land valuation is a complex process, performed by specialists trained in the real estate valuation field, which involves, in many cases, resorting to specialists from other fields. The article presents the land valuation methods and their applicability, depending on the purpose of the valuation and its characteristics.