Historical cost versus fair value of biological assets: Relevance of accounting information
[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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| Formato: | tesis doctoral |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | España |
| Recursos: | Universidad de Barcelona |
| Repositorio: | Dipòsit Digital de la UB |
| OAI Identifier: | oai:diposit.ub.edu:2445/144797 |
| Acesso em linha: | https://hdl.handle.net/2445/144797 http://hdl.handle.net/10803/667858 |
| Access Level: | acceso abierto |
| Palavra-chave: | Comptabilitat Cost Valoració Béns immaterials Accounting Costes Valuation Intangible property |
| Resumo: | [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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