Disclosure of information about biological assets according to IAS 41 and national regulation
This paper presents the specifics of the evaluation and reporting of biological assets according to the requirements of international and national regulations. Changes in national regulation incurred in 2014 is related primarily to the separation of biological assets from the account group 02 - Prop...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Pristina in Kosovska Mitrovica, Faculty of Economics
2015-01-01
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| Series: | Ekonomski Pogledi |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1450-7951/2015/1450-79511501133M.pdf |