A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

dc.contributor

Universitat de Vic. Facultat d'Empresa i Comunicació

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Universitat de Vic. Grup de Recerca Emprèn

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Argilés Bosch, Josep M.

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Sabata, Anna

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García Blandón, Josep

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2011

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ARGILÉS, J.; SABATA ALIBERCH, Anna; GARCIA, J. "A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation". A: Revista de contabilidad, 2011, vol. 15, núm. 1, pàg. 109-142.

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1138-4891

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http://hdl.handle.net/10854/2048

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http://hdl.handle.net/10854/2048

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application/pdf

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eng

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Asociación Española de Profesores Universitarios de Contabilidad

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(c) Asociación Española de Profesores Universitarios de Contabilidad

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Tots els drets reservats

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info:eu-repo/semantics/openAccess

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Agricultura -- Comptabilitat

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Cost

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Valor (Economia)

dc.title

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

dc.type

info:eu-repo/semantics/article

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info:eu-repo/publishedVersion