RECOGNITION AND VALUATION OF BIOLOGICAL ASSETS IN TOURISM AREA. INTERNATIONAL ACCOUNTING STANDARDS

RECOGNITION AND VALUATION OF BIOLOGICAL ASSETS IN TOURISM AREA. INTERNATIONAL ACCOUNTING STANDARDS

Show other versions (1)

<span>Consistent with the Financial Reporting Standards Board's international convergence and harmonization policy it is proposed that a new accounting regime will prescribe the financial reporting practice and minimum disclosure requirements for agricultural activities, including the fai...

Full description

Bibliographic Details
Main Authors: Corina IOANĂŞ, Corina Graziella DUMITRU, Anca TUŢU, Mirela NICHITA
Format: Article
Language:English
Published: Universitatii Suceava 2009-06-01
Series:Revista de Turism: Studii si Cercetari in Turism
Subjects:
biological assets
fair value
accounting treatment
financial reporting
Online Access:http://revistadeturism.ro/rdt/article/view/117

Internet

http://revistadeturism.ro/rdt/article/view/117

Similar Items