We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD.
- Authors
BEATTRICE, VLADU ALINA
- Abstract
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.
- Subjects
FAIR value; MARKET value; VALUATION; AGRICULTURE; CAPITALIZATION rate; MARKET value added
- Publication
Annals of 'Constantin Brancusi' University of Targu-Jiu. Economy Series / Analele Universităţii 'Constantin Brâncuşi' din Târgu-Jiu Seria Economie, 2013, Issue 5, p95
- ISSN
1844-7007
- Publication type
Article