Exploring the value relevance of biological assets and bearer plants: An analysis with IAS 41 Revision

The purpose of this paper is to explore whether a relation exists between share market valuation and the accounting information about bearer plants and biological assets. The focus is supported in the most recent revision of IAS 41 Agriculture. This revision formally introduced the concept of bearer...

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Bibliographic Details
Main Author: Bispo, T. (author)
Other Authors: Lopes, A. I. (author)
Format: article
Language:eng
Published: 2022
Subjects:
Biological assets
IAS/IFRS
European Union
Value relevance
Online Access:http://hdl.handle.net/10071/25871
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/25871

Internet

http://hdl.handle.net/10071/25871

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