Refine Search

New Search

Result: 1

(searched for: Fair Value as a Measurement Basis: The Case of Agriculture in Portugal)
Save to Scifeed
Page of 1
Articles per Page
by
Show export options
  Select all
Maria Da Conceicao Da Costa Marques
European Journal of Business and Management Research, Volume 6, pp 137-145; doi:10.24018/ejbmr.2021.6.3.855

Abstract:
The entities that operate in the agricultural activity, during the management must make decisions, which depend a lot on the information that is available in the opportune moment. Timely information and reliable accounting records are essential in this process. For the measurement of biological assets at fair value, there must be an active market. The fair value is based on the current location and condition of the asset and will therefore result from its price in the relevant market. There may, however, be advantages and disadvantages in the use of fair value in the measurement of a biological asset, a topic that will develop in this article.
Page of 1
Articles per Page
by
Show export options
  Select all
Back to Top Top