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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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Bibliografski detalji
Glavni autori: Hana BOHUSOVA, Patrik SVOBODA
Format: Artigo
Jezik:Inglês
Izdano: Czech Academy of Agricultural Sciences 2017-02-01
Serija:Agricultural Economics (AGRICECON)
Teme:
Online pristup: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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