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.
Uloženo v:
| Hlavní autor: | |
|---|---|
| Médium: | Artigo |
| Jazyk: | Inglês |
| Vydáno: |
Nicolae Titulescu University Publishing House
2017-05-01
|
| Edice: | Challenges of the Knowledge Society |
| Témata: | |
| On-line přístup: | http://cks.univnt.ro/uploads/cks_2017_articles/index.php?dir=05_economics%2F&download=CKS_2017_economics_003.pdf |
| Tagy: |
Žádné tagy, Buďte první, kdo vytvoří štítek k tomuto záznamu!
|