LIBROS DEL AUTOR: rute goncalves

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  • Accounting for Biological Assets
    Patrícia Lopes / Rute Gonçalves
    This book explores accounting for biological assets under IAS 41 - Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that explain disclosure and measurement practices of biological a ...
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    44,11 €