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Doctoral thesis

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Published version

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2019-10-21

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Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/144797

Historical cost versus fair value of biological assets: Relevance of accounting information

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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.

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Comptabilitat, Cost, Valoració, Béns immaterials

Subject (English)

Accounting, Costes, Valuation, Intangible property

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Tesis Doctorals - Facultat - Economia i Empresa

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MIARONS BLANCO, Meritxell. Historical cost versus fair value of biological assets: Relevance of accounting information. [consulted: 11 of October of 2026]. Available at: https://hdl.handle.net/2445/144797

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