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dc.contributorUniversitat Ramon Llull. IQS
dc.contributor.authorGarcía Blandón, Josep
dc.contributor.authorArgilés Bosch, Josep M.
dc.contributor.authorSabata, Anna
dc.date.accessioned2020-03-04T15:25:43Z
dc.date.accessioned2023-07-13T05:44:34Z
dc.date.available2020-03-04T15:25:43Z
dc.date.available2023-07-13T05:44:34Z
dc.date.created2010-10
dc.date.issued2012-01
dc.identifier.urihttp://hdl.handle.net/20.500.14342/1045
dc.description.abstractThis 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, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.eng
dc.format.extent34 p.
dc.language.isoeng
dc.publisherAsociación Española de Profesores Universitarios de Contabilidad
dc.relation.ispartofRevista de Contabilidad: Spanish Accounting Review. Vol. 15, nº 1 (2012), pág. 109-142
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International
dc.rights© EDITUM i ASEPUC
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.sourceRECERCAT (Dipòsit de la Recerca de Catalunya)
dc.subject.otherAgricultura--Comptabilitat
dc.subject.otherCost--Control
dc.subject.otherAnàlisi del valor
dc.subject.otherFair value
dc.subject.otherHistorical cost
dc.subject.otherBiological assets valuation
dc.subject.otherFarm accounting
dc.titleA comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
dc.title.alternativeEstudio comparativo de las dificultades para la realización de la contabilidad y la interpretación de la información en la agricultura aplicando coste histórico y valor razonable en la valoración de los activos biológicos
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.rights.accessLevelinfo:eu-repo/semantics/openAccess
dc.embargo.termscap
dc.subject.udc33
dc.identifier.doihttps://doi.org/10.1016/S1138-4891(12)70040-7


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Attribution-NonCommercial-NoDerivatives 4.0 International
Except where otherwise noted, this item's license is described as http://creativecommons.org/licenses/by-nc-nd/4.0/
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