文章基本信息

标题：FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD
本地全文：下载
作者：VLADU ALINA BEATTRICE
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：5
页码：95-98
语种：English
出版社：Academica Brâncuşi
摘要：Applying fair value measurement to tangible and intangible assets in agriculture cannot be risk free.Twofold reasons can be brought into attention for the above statement: fair value estimation and the specific of agriculture field.The purpose of this discussion paper is to underline potential creative accounting demarches that can appear in this context.The paper concludes based on the discussions approached in the literature.Further avenues of research are discussed.
关键词：IAS 41;creative accounting;fair value;accounting treatment