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Disclosure of information about biological assets according to IAS 41 and national regulation

This paper presents the specifics of the evaluation and reporting of biological assets according to the requirements of international and national regulations. Changes in national regulation incurred in 2014 is related primarily to the separation of biological assets from the account group 02 - Prop...

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Principais autores: Mijić Kristina, Petkovič Đerđi
Formato: Artigo
Idioma:Inglês
Publicado: University of Pristina in Kosovska Mitrovica, Faculty of Economics 2015-01-01
Series:Ekonomski Pogledi
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Acceso en liña:https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2015/1450-79511501133M.pdf
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