A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation
Estudio Comparativo de Las Dificultades Para La Realización de La Contabilidad y La Interpretación de La Información En La Agricultura Aplicando Coste Histórico y Valor Razonable En La Valoración de Los Activos Biológicos
Josep M.a Argilés bosch
Universitat de Barcelona
Anna Sabata Aliberch
Universitat de Vic
Josep García Blandón
Iqs(Faculty of Economics)
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