Gonçalves, Rute; Lopes, Patrícia - Faculdade de Economia, Universidade do Porto - 2015
Based on the International Accounting Standard (IAS) 41 – Agriculture, this paper examines measurement practices of … dependent variable for the measurement practice (fair value or historical cost) and explores several factors that are expected … to be related to the measurement of biological assets, namely, a country-level variable – legal status and firm …