Oliveira, Jonas da Silva; Azevedo, Graça Maria do Carmo; … - In: Agricultural Finance Review 75 (2015) 2, pp. 230-252
Purpose – The purpose of this paper is twofold. First, it intends to assess the level of comparability of the fair value-based valuation criteria for biological assets of Portuguese dairy farms after the adoption of the Portuguese Accounting Standardization System. Second, it presents an...