A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

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This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decisio...

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Bibliographic Details
Main Authors: Josep M. Argilés-Bosch, Anna Sabata Aliberch, Josep Garcia-Blandon
Format: Article
Language:English
Published: Universidad de Murcia 2019-03-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
valor razonable
coste histórico
activos biológicos
contabilidad agrícola
agricultura
Online Access:https://revistas.um.es/rcsar/article/view/368321

Internet

https://revistas.um.es/rcsar/article/view/368321

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