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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| Veröffentlicht in: | Organizações Rurais & Agroindustriais |
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| Hauptverfasser: | , , , |
| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Universidade Federal de Lavras
2022
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| Schlagworte: | |
| Online-Zugang: | https://www.redalyc.org/articulo.oa?id=87882693017 |
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