Listando por materia "Farm accounting"
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A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
(Revista de Contabilidad: Spanish Accounting Review. Vol. 15, nº 1 (2012), pág. 109-142, 2012-01)This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, ...