Value relevance of biological assets under IFRS
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DOI: 10.1016/j.intaccaudtax.2017.10.001
Abstract: Using 389 firm-year observations of listed firms worldwide in 27 countries that adopted International Financial Reporting Standards (IFRS) until 2010, for the period 2011-2013, the purpose of this paper is to examine the value-relevance of… read more here.
Keywords: value relevance; relevance biological; assets ifrs; value ... See more keywords
Problems and solutions of accounting and evaluation of biological assets in Latvia
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DOI: 10.9770/jesi.2018.6.1(1)
Abstract: Activities in the field of agriculture deal with plants and animals constituting biological assets of the sector. From the point of view of accounting and valuation, biological assets is a scarcely investigated topic in Latvia,… read more here.
Keywords: accounting evaluation; evaluation accounting; accounting biological; evaluation ... See more keywords