Rural Lease and Partnership Agreements: Accounting and Legal Aspects
Rural lease and partnership agreements play a fundamental role in structuring Brazil’s agribusiness, providing access to land and enabling agricultural production. This study analyzes the legal and accounting aspects of these agreements, highlighting their differences, regulation, and economic impac...
| Authors: | , , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2025 |
| Country: | Brasil |
| Institution: | Editora JRG |
| Repository: | Revista JRG de Estudos Acadêmicos |
| Language: | Portuguese |
| OAI Identifier: | oai:ojs2.revistajrg.com:article/1795 |
| Online Access: | http://revistajrg.com/index.php/jrg/article/view/1795 |
| Access Level: | Open access |
| Keyword: | Arrendamento rural parceria rural contabilidade no agronegócio direito agrário contratos rurais Rural lease, rural partnership, agribusiness accounting, agrarian law, rural contracts |
| Summary: | Rural lease and partnership agreements play a fundamental role in structuring Brazil’s agribusiness, providing access to land and enabling agricultural production. This study analyzes the legal and accounting aspects of these agreements, highlighting their differences, regulation, and economic impacts. Through a bibliographic review and normative analysis, the article explores the applicable legislation, practical challenges, and accounting implications, suggesting guidelines to improve legal certainty and financial efficiency in the rural sector. |
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