ListarGrau en Finances i Comptabilitat por tema "fair value"

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    • closedAccess   Accounting for biological assets: IAS 41 

      Mallón Martín, Pilar Universitat Jaume I (2017)
      In the absence of a specific accounting regulation for the evaluation of the assets of agricultural enterprises, the International Accounting Standard Board prepared the IAS 41 to cover all aspects related to agriculture. ...

    • 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 ...