Accounting in Agriculture: Measurement practices of listed firms

Preprint OPEN
Rute Gonçalves; Patrícia Lopes;
(2015)
  • Subject: biological assets, measurement, accounting choice, financial reporting, regulation
    • jel: jel:M41

Based on the International Accounting Standard (IAS) 41 – Agriculture, this paper examines measurement practices of biological assets and their drivers, under accounting choice theory, given data from 2012. Taking into consideration 324 listed firms worldwide that have ... View more
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