Value-Relevance of Biological Assets under IFRS
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- De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
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More about this item
Keywordsbiological assets; fair value accounting; financial reporting; disclosure index; regulation;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2015-04-02 (Accounting & Auditing)
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