Fair value versus historical cost-based valuation for biological assets : predictability of financial information : valor predictivo de la información contable
Alternative title: | Valor razonable versus coste histórico de los activos biológicos |
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Year of publication: |
2011
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Authors: | Argilés Bosch, Josep Ma. ; García Blandón, Josep ; Monllau, Teresa |
Published in: |
Revista de contabilidad : RC-SAR. - Valencia : ASEPUC, ISSN 1138-4891, ZDB-ID 2524083-3. - Vol. 14.2011, 2, p. 87-113
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Subject: | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Unternehmensbewertung | Firm valuation | Prognoseverfahren | Forecasting model | Bilanzielle Bewertung | Accounting valuation | Welt | World |
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