FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD

Autor:	VLADU ALINA BEATTRICE
Jazyk:	angličtina
Rok vydání:	2013
Předmět:	IAS 41 creative accounting fair value accounting treatment Commercial geography. Economic geography HF1021-1027 Economics as a science HB71-74
Zdroj:	Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 5, Iss 5, Pp 95-98 (2013)
Druh dokumentu:	article
ISSN:	1844-7007
Popis:	Applying fair value measurement to tangible and intangible assets in agriculture cannot be risk free. Twofoldreasons can be brought into attention for the above statement: fair value estimation and the specific of agriculturefield. The purpose of this discussion paper is to underline potential creative accounting demarches that can appear inthis context. The paper concludes based on the discussions approached in the literature. Further avenues of researchare discussed.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/62e2e5ffea05474aaf3b3548a2752314 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF