The choice of discount rate for external reporting purposes: Considerations for standard setting
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DOI: 10.1111/1467-6303.00095
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Cited by:
- Ricardo Luiz Menezes da Silva & Paula Carolina Ciampaglia Nardi & Maisa de Souza Ribeiro, 2015. "Earnings Management and Valuation of Biological Assets," Brazilian Business Review, Fucape Business School, vol. 12(4), pages 1-26, June.
- Jaunzeme Justine Sophia, 2016. "Combining Environmental and Spatial Discount Rates for Valuation of Assets According to International Financial Reporting Standards," Economics and Culture, Sciendo, vol. 13(1), pages 14-20, June.
- Rafael Todescato Cavalheiro & Régio Marcio Gimenes & Erlaine Binotto & Carlos Ricardo Fietz, 2019. "Fair Value of Biological Assets: An Interdisciplinary Methodological Proposal," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 23(4), pages 543-563.
- M. Stárová & H. Čermáková & T. Hlavsa & H. Vostrovská & M. Levá, 2016. "Evaluation of applicability of IAS 41 - Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic," Journal of Forest Science, Czech Academy of Agricultural Sciences, vol. 62(9), pages 429-440.
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