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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| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2022
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| Texto completo: | http://hdl.handle.net/10071/25871 |
| País: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/25871 |