Fair Value Versus Historical Cost-Based Valuation for Biological Assets: Predictability of Financial Information

Fair Value Versus Historical Cost-Based Valuation for Biological Assets: Predictability of Financial Information

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There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for biological assets brings it into the agricultural...

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Bibliographic Details
Main Authors: Josep M. Argilés, Josep Garcia-Blandon, Teresa Monllau
Format: Article
Language:English
Published: Universidad de Murcia 2011-12-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Fair value
historical cost
biological assets
earnings prediction
cash flow prediction.
Online Access:http://www.rc-sar.es/verPdf.php?articleId=215

Internet

http://www.rc-sar.es/verPdf.php?articleId=215

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