1. Dipòsit Digital de la Universitat de Barcelona
  2. Tesis Doctorals
  3. Tesis Doctorals - Facultat - Economia i Empresa
Please use this identifier to cite or link to this item: http://hdl.handle.net/2445/144797
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dc.contributor.advisorArgilés Bosch, Josep M.-
dc.contributor.authorMiarons Blanco, Meritxell-
dc.contributor.otherUniversitat de Barcelona. Facultat d'Economia i Empresa-
dc.date.accessioned2019-11-14T08:24:46Z-
dc.date.available2019-11-14T08:24:46Z-
dc.date.issued2019-10-21-
dc.identifier.urihttp://hdl.handle.net/2445/144797-
dc.description.abstract[eng] This study develops a bibliometric and empirical analysis of the relevance of accounting information when biological assets are measured at fair value versus at historical cost, using an international sample of firms with biological assets.-
dc.format.extent154 p.-
dc.format.mimetypeapplication/pdf-
dc.language.isoeng-
dc.publisherUniversitat de Barcelona-
dc.rights(c) Miarons, 2019-
dc.sourceTesis Doctorals - Facultat - Economia i Empresa-
dc.subject.classificationComptabilitat-
dc.subject.classificationCost-
dc.subject.classificationValoració-
dc.subject.classificationBéns immaterials-
dc.subject.otherAccounting-
dc.subject.otherCostes-
dc.subject.otherValuation-
dc.subject.otherIntangible property-
dc.titleHistorical cost versus fair value of biological assets: Relevance of accounting information-
dc.typeinfo:eu-repo/semantics/doctoralThesis-
dc.typeinfo:eu-repo/semantics/publishedVersion-
dc.date.updated2019-11-14T08:24:47Z-
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess-
dc.identifier.tdxhttp://hdl.handle.net/10803/667858-
Appears in Collections:Tesis Doctorals - Facultat - Economia i Empresa

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