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