Fair Value of Biological Assets: An Interdisciplinary Methodological Proposal
Given the complexity of measuring the fair value of agricultural biological assets, which generally do not have an active market and are dependent on climatic, environmental and biological factors, there is a need for an interdisciplinary view that considers inputs other than economic and accounting...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
2019-07-01
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Series: | RAC: Revista de Administração Contemporânea |
Subjects: | |
Online Access: | https://rac.anpad.org.br/index.php/rac/article/view/1350 |