Fair value versus historical cost-based valuation for biological assets: predictability of financial information-Reference-Cited by-同舟云学术

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Fair value versus historical cost-based valuation for biological assets: predictability of financial information

Published:2011-08 Issue:2 Volume:14 Page:87-113
ISSN:1138-4891
Container-title:Revista de Contabilidad
language:en
Short-container-title:Revista de Contabilidad

Author:

Argilés Josep M.,Garcia-Blandon Josep,Monllau Teresa

Publisher

Servicio de Publicaciones de la Universidad de Murcia

Subject

Accounting

Cited by 17 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. The impact of biological asset disclosures and economic sustainability on firm value: Evidence from agricultural companies in Indonesia;IOP Conference Series: Earth and Environmental Science;2024-02-01

2. IAS 41 and biological assets in Brazil;Revista Catarinense da Ciência Contábil;2023-09-12

3. How Company Characteristics Influence Measurement Practices and Disclosure Level Prescribed within IAS 41;Journal of Risk and Financial Management;2023-05-29

4. Implementation of IAS 41 (Agriculture): The case of a Peruvian SME;Contabilidad y Negocios;2023-03-27

5. The Value‐relevance of Fair Value Measurement for Inventories;Australian Accounting Review;2022-08-30

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