Stonciuviene, Neringa; Zinkeviciene, Danute; … - In: Eurasian economic perspectives : proceedings of the …, (pp. 31-47). 2020
research studies shows that there is no preference given for one of the methods in the measurement of biological assets—cost or … applies cost method to measure biological assets. The impact of the change in the measuring method on key financial ratios was … is more relevant for measuring biological assets. …