Browsing by Subject "living animals"

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Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?

Svoboda, Patrik; Bohušová, Hana (Mendelova univerzita v Brně, 2017)

The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement - cost and fair value. ...