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

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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.date.updated2019-11-14T08:24:47Z
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.identifier.tdxhttp://hdl.handle.net/10803/667858
dc.identifier.urihttps://hdl.handle.net/2445/144797
dc.language.isoeng
dc.publisherUniversitat de Barcelona
dc.rights(c) Miarons, 2019
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
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

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