Please use this identifier to cite or link to this item:
http://hdl.handle.net/2445/144797
Full metadata record
DC Field | Value | Language |
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dc.contributor.advisor | Argilés Bosch, Josep M. | - |
dc.contributor.author | Miarons Blanco, Meritxell | - |
dc.contributor.other | Universitat de Barcelona. Facultat d'Economia i Empresa | - |
dc.date.accessioned | 2019-11-14T08:24:46Z | - |
dc.date.available | 2019-11-14T08:24:46Z | - |
dc.date.issued | 2019-10-21 | - |
dc.identifier.uri | http://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.extent | 154 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | - |
dc.publisher | Universitat de Barcelona | - |
dc.rights | (c) Miarons, 2019 | - |
dc.source | Tesis Doctorals - Facultat - Economia i Empresa | - |
dc.subject.classification | Comptabilitat | - |
dc.subject.classification | Cost | - |
dc.subject.classification | Valoració | - |
dc.subject.classification | Béns immaterials | - |
dc.subject.other | Accounting | - |
dc.subject.other | Costes | - |
dc.subject.other | Valuation | - |
dc.subject.other | Intangible property | - |
dc.title | Historical cost versus fair value of biological assets: Relevance of accounting information | - |
dc.type | info:eu-repo/semantics/doctoralThesis | - |
dc.type | info:eu-repo/semantics/publishedVersion | - |
dc.date.updated | 2019-11-14T08:24:47Z | - |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | - |
dc.identifier.tdx | http://hdl.handle.net/10803/667858 | - |
Appears in Collections: | Tesis Doctorals - Facultat - Economia i Empresa |
Files in This Item:
File | Description | Size | Format | |
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MMB_PhD_THESIS.pdf | 1.27 MB | Adobe PDF | View/Open |
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