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RELEVANCE OF FAIR VALUE IN BIOLOGICAL ASSETS: AN EXPERIMENTAL ANALYSIS ON MARKET PERCEPTION VERSUS THE ACADEMIC PERCEPTION

Criticisms have been made from both the academic and business environments about the importance and usage of fair value (FV), especially for assets related to agricultural products without an active trading market. For analyzing what is the relevance of the FV method to biological assets for users,...

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Détails bibliographiques
Publié dans:Organizações Rurais & Agroindustriais
Auteurs principaux: Amaury José Rezende, José Marcos da Silva, Flávia Zóboli Dalmácio, Isabelle Ribeiro Rodrigues
Format: Artigo
Langue:Inglês
Publié: Universidade Federal de Lavras 2022
Sujets:
Accès en ligne:https://www.redalyc.org/articulo.oa?id=87882693017
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