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

Argilés Bosch, Josep M.Miarons Blanco, MeritxellUniversitat de Barcelona. Facultat d'Economia i Empresa2019-11-142019-11-142019-10-21https://hdl.handle.net/2445/144797[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.154 p.application/pdfeng(c) Miarons, 2019ComptabilitatCostValoracióBéns immaterialsAccountingCostesValuationIntangible propertyHistorical cost versus fair value of biological assets: Relevance of accounting informationinfo:eu-repo/semantics/doctoralThesis2019-11-14info:eu-repo/semantics/openAccesshttp://hdl.handle.net/10803/667858