Evaluation of applicability of IAS 41 - Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic
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DOI: 10.17221/59/2016-JFS
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- Leonard Eckel & Steve Fortin & Kathryn Fisher, 2003. "The choice of discount rate for external reporting purposes: Considerations for standard setting," Accounting Forum, Taylor & Francis Journals, vol. 27(1), pages 28-59, March.
- Charles Elad, 2004. "Fair value accounting in the agricultural sector: some implications for international accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 621-641.
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Keywords
fair value; forestry accounting; International Accounting Standards; International Financial Reporting Standards; present value;All these keywords.
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