ACCOUNTING OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS

被引：0
|
作者：
Moisescu, Florentina [1 ]
机构：
[1] Univ Galatzi, Galati, Romania
来源：
PROCEEDINGS OF THE 4TH INTERNATIONAL CONFERENCE ON BUSINESS EXCELLENCE, VOL 2 | 2009年
关键词：
active biological; accounting treatment; evaluation; economic benefits; fair value;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
IAS 41 introduces the accounting model agricultural assessment based on fair value. Arguments in favor of assessing the fair value refers to increase relevance, credibility and comparability information based on this model to those who would get on the historical cost basis. Using the fair value like based assessment, enables the correlation of biological value of the assets to the size expected in the future with economic benefits of undertaking from these assets.
引用
收藏
页码：19 / 22
页数：4
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