Approach to the IAS 41. Impact in the Presentation in the Profit and Loss Statement
In this article are approached the main problems of the agricultural accounting such as the moment and requirements of recognition of the biological assets and their changes, determination of the activable cost, the selection of the accounting procedures and determination of the increases or decre...
| Main Authors: | , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Universidad de Oriente
2015-12-01
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| Series: | Anuario de la Facultad de Ciencias Económicas y Empresariales |
| Subjects: | |
| Online Access: | http://revistas.uo.edu.cu/index.php/aeco/article/view/562 |