Fair value and environmental disclosure impact on agricultural company financial performance
Abstract Biological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69. The PSAK 69 requires the use of the fair value method to measure biological assets that were previously meas...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Negeri Malang
2023-02-01
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| Series: | Jurnal Akuntansi Aktual |
| Subjects: | |
| Online Access: | http://journal2.um.ac.id/index.php/jaa/article/view/27925 |