Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?
The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement – cost and fair value. The substance of all kinds of biological assets differs significantly, espec...
| 出版年: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
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| 主要な著者: | , |
| フォーマット: | 論文 |
| 言語: | 英語 |
| 出版事項: |
Mendel University Press
2017-01-01
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| 主題: | |
| オンライン･アクセス: | https://acta.mendelu.cz/65/1/0327/ |