IAS 41 Agriculture: Fair Value Accounting

Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard typical for this sector and, on the other hand, fo...

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Bibliographic Details
Main Authors: Viorel Lefter, Aureliana Geta Roman
Format: Article
Language:English
Published: General Association of Economists from Romania 2007-05-01
Series:Theoretical and Applied Economics
Subjects:
Online Access:http://www.ectap.ro/articole/215.pdf