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Bearer plants: Stakeholders' view on the appropriate measurement model
13 references·2 citing·42 second hop
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References

  • 1961The role of agriculture in economic development1,268 cited
  • 2010Economic Importance of Agriculture for Poverty Reduction267 cited
  • 2003FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM236 cited
  • 2010Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis184 cited
  • 1983The role of agriculture117 cited
  • 2004Fair value accounting in the agricultural sector: some implications for international accounting harmonization104 cited
  • 2011Implementing fair value accounting in the agricultural sector60 cited
  • 2011Fair value versus historical cost-based valuation for biological assets: predictability of financial information60 cited
  • 2012A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation59 cited
  • 2014Firm-specific Determinants of Agricultural Financial Reporting40 cited
  • 2007Fair value accounting and fair trade: an analysis of the role of International Accounting Standard No. 41 in social conflict36 cited
  • 2009A European view on the legitimacy of accounting procedures: Towards a deliberative-accountability framework for analysis25 cited
  • 2013Accounting For Agricultural Products: US Versus IFRS GAAP21 cited

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Historical cost vs fair value in forest accounting: the case of Lithuania
14 cited
  • 2017Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?13 cited