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

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.date.updated	2019-11-14T08:24:47Z
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.extent	154 p.
dc.format.mimetype	application/pdf
dc.identifier.tdx	http://hdl.handle.net/10803/667858
dc.identifier.uri	https://hdl.handle.net/2445/144797
dc.language.iso	eng
dc.publisher	Universitat de Barcelona
dc.rights	(c) Miarons, 2019
dc.rights.accessRights	info:eu-repo/semantics/openAccess
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

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