Fair value versus historical cost-based valuation for biological assets: predictability of financial information
Valor razonable versus coste histórico de los activos biológicos: valor predictivo de la información contable
Josep M. Argilés
Department of Accounting, Universitat de Barcelona
Josep Garcia-Blandon
Department of Business, IQS, (Facultad de Económicas)
Teresa Monllau
Department of Economics and Business, Universitat PompeuFabra
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