VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?
The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.
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| Formato: | Artigo |
| Idioma: | Inglês |
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Nicolae Titulescu University Publishing House
2017-05-01
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| Series: | Challenges of the Knowledge Society |
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| Acceso en liña: | http://cks.univnt.ro/uploads/cks_2017_articles/index.php?dir=05_economics%2F&download=CKS_2017_economics_003.pdf |
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