IOANAS, Corina; DUMITRU, Corina Graziella; TUTU, Anca; … - In: Revista de turism - studii si cercetari in turism / … 7 (2009) 7, pp. 68-71
agricultural activities, including the fair value of biological assets. In any financial report, the inclusion of biological assets … costs. For any regime that requires entities to account and report on biological assets there should be a clear … important that any financial reporting regime on biological assets should provide for the difference between business assets and …