Financial and Non-Financial Disclosures for Agriculture: is there any Connection in between GRI 13 and IAS 41?
This article compares and contrasts two financial and non-financial standards, IAS 41 Agriculture and GRI 13 Agriculture, Aquaculture and Fishing to check if they mirror one another and what are the connections or disconnections between them, whether they are complementary or supplementary to one an...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE
2023-05-01
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| Series: | Revista de Management Comparat International |
| Subjects: | |
| Online Access: | https://www.rmci.ase.ro/no24vol2/01.pdf |