Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?
The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement – cost and fair value. The substance of all kinds of biological assets differs significantly, espec...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Mendel University Press
2017-01-01
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| coleção: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Assuntos: | |
| Acesso em linha: | https://acta.mendelu.cz/65/1/0327/ |
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