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...

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Bibliographic Details
Main Authors: Rafael Todescato Cavalheiro, Régio Marcio Toesca Gimenes, Erlaine Binotto, Carlos Ricardo Fietz
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2019-07-01
Series:RAC: Revista de Administração Contemporânea
Subjects:
Online Access:https://rac.anpad.org.br/index.php/rac/article/view/1350