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Fair value versus historical cost-based valuation for biological assets : predictability of financial information : valor predictivo de la información contable

Argilés Bosch, Josep M.; García Blandón, Josep; … - In: Revista de contabilidad : RC-SAR 14 (2011) 2, pp. 87-113

Persistent link: https://www.econbiz.de/10009502587

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

Bosch, Josep M. Argilés; Aliberch, Anna Sabata; … - In: Revista de contabilidad : RC-SAR 15 (2012) 1, pp. 109-142

Persistent link: https://www.econbiz.de/10009578838

Usefulness of fair valuation of biological assets for cash flow prediction

Argilés Bosch, Josep M.; Miarons, Meritxell; García … - In: Spanish journal of finance and accounting 47 (2018) 178, pp. 157-180

Persistent link: https://www.econbiz.de/10011980335

Usefulness of Fair Value for Cash Flow Prediction : Evidence from Biological Assets

Argilés‐Bosch, Josep M. - 2017

This study develops an empirical analysis of the relevance of accounting information when biological assets are measured at fair value. We use an international sample of firms with biological assets. We find that biological assets influence unpredictability when they are measured at historical...

Persistent link: https://www.econbiz.de/10012946015