VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?
The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2017-05-01
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| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | http://cks.univnt.ro/uploads/cks_2017_articles/index.php?dir=05_economics%2F&download=CKS_2017_economics_003.pdf |
| _version_ | 1819107413516615680 |
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| author | Valentin Gabriel CRISTEA |
| author_facet | Valentin Gabriel CRISTEA |
| author_sort | Valentin Gabriel CRISTEA |
| collection | DOAJ |
| description | The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case. |
| first_indexed | 2024-12-22T02:53:39Z |
| format | Article |
| id | doaj.art-e134bbb2356d4e5cbfbfe060a45ad1c5 |
| institution | Directory Open Access Journal |
| issn | 2068-7796 2068-7796 |
| language | English |
| last_indexed | 2024-12-22T02:53:39Z |
| publishDate | 2017-05-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj.art-e134bbb2356d4e5cbfbfe060a45ad1c52022-12-21T18:41:19ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962068-77962017-05-017-701706VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ?Valentin Gabriel CRISTEA0PhD Candidate, Faculty of Economic Sciences, “Valahia” University of TârgovișteThe valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.http://cks.univnt.ro/uploads/cks_2017_articles/index.php?dir=05_economics%2F&download=CKS_2017_economics_003.pdfHistorical costfair valuebiological assetspredictive earningsvaluation |
| spellingShingle | Valentin Gabriel CRISTEA VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? Challenges of the Knowledge Society Historical cost fair value biological assets predictive earnings valuation |
| title | VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? |
| title_full | VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? |
| title_fullStr | VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? |
| title_full_unstemmed | VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? |
| title_short | VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? |
| title_sort | valuation for biological assets with historical cost accounting or fair value accounting |
| topic | Historical cost fair value biological assets predictive earnings valuation |
| url | http://cks.univnt.ro/uploads/cks_2017_articles/index.php?dir=05_economics%2F&download=CKS_2017_economics_003.pdf |
| work_keys_str_mv | AT valentingabrielcristea valuationforbiologicalassetswithhistoricalcostaccountingorfairvalueaccounting |