Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 - Agriculture: Bearer Plants on the financial reporting in agriculture. The paper is based on the comparison of the current treatments for biological assets in a form of bearer plants measurement usin...
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| Главные авторы: | , |
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| Формат: | Artigo |
| Язык: | Inglês |
| Опубликовано: |
Czech Academy of Agricultural Sciences
2017-02-01
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| Серии: | Agricultural Economics (AGRICECON) |
| Предметы: | |
| Online-ссылка: | https://agricecon.agriculturejournals.cz/artkey/age-201702-0001_will-the-amendments-to-the-ias-16-and-ias-41-influence-the-value-of-biological-assets.php |
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