Recent deliberations by both the International Accounting Standards Board (IASB) and the Financial Accounting Standard Board (FASB) in the United States have focused on how fair values of assets and liabilities should be measured. According to the international framework, the financial...

The Agriculture theme raises a lot of problems fom the point of view of its reflection in the public sector accounting. In this context, at international level, there was need for a separate international regulation on this topic. According to IAS 41 Agriculture, a project has been subject to...