ListarGrau en Finances i Comptabilitat por tema "agriculture"

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    • closedAccess   Biological assets: the orange and the Valencian Community 

      Ayet Miró, Gema Universitat Jaume I (2017-06-13)
      The following document includes as its main point the treatment of biological assets, which are live animals and live plants, focusing on the cultivation of oranges, a very important activity in the Valencian ...

    • openAccess   Discussion on the valuation of biological assets: fair value vs. historical cost 

      Sorolla García, Javier Universitat Jaume I (2019-06)
      The international accounting standards harmonization has changed the valuation model in agricultural accounting adopting a fair value model while replacing other techniques such as historical cost. The aim of this research ...