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Accounting for Biological Assets

Accounting for Biological Assets

Patrícia Lopes / Rute Gonçalves

46,81 €
IVA incluido
Disponible
Editorial:
Taylor & Francis Ltd
Año de edición:
2021
Materia
Empresa y gestión
ISBN:
9781032096223
46,81 €
IVA incluido
Disponible

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Sobre IBD

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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