A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
Josep M. Argilés Bosch; Anna Sabata Aliberch; Josep García Blandón
| Alternative title: | estudio comparativo de las dificultades para la realización de la contabilidad y la interpretación de la informatión en la agricultura aplicando coste histórico y valor razonable en la valoración de los activos biológicos |
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| Year of publication: |
2012
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| Authors: | Bosch, Josep M. Argilés ; Aliberch, Anna Sabata ; García Blandón, Josep |
| Published in: |
Revista de contabilidad : RC-SAR. - Valencia : ASEPUC, ISSN 1138-4891, ZDB-ID 2524083-3. - Vol. 15.2012, 1, p. 109-142
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| Subject: | Bilanzielle Bewertung | Accounting valuation | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Landwirtschaft | Agriculture | Rechnungswesen | Accounting | Theorie | Theory |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zsfassung in span. Sprache |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009578838