Fair Value of Biological Assets: An Interdisciplinary Methodological Proposal

Rafael Todescato Cavalheiro · Régio Márcio Toesca Gimenes · Erlaine Binotto · C. R. Fietz

14 citations0/0 files storedRevista de Administração Contemporânea

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Accounting and Financial Management Agricultural and Financial Auditing

Abstract

Abstract Given the complexity of measuring the fair value of agricultural biological assets, which generally do not have an active market and are dependent on climatic, environmental and biological factors, there is a need for an interdisciplinary view that considers inputs other than economic and accounting. In this sense, the present theoretical essay aims to propose an interdisciplinary methodology to measure the fair value of agricultural biological assets considering also the agronomic factors. As a method, a bibliographic research of an exploratory-descriptive nature was adopted. To support the interdisciplinary methodological proposal, a theoretical framework was developed using the disciplinary lenses of accounting, economics and agronomy, with a focus on agrometeorological modeling. In addition to the methodological proposition, an application was made in the sugarcane sector to demonstrate the behavior and range of the variables. The main contribution of this study is the proposition of an innovative measurement methodology, which considers the agronomic aspects in accounting measurement, which can result in an improvement in the quality of the information, mainly as regards reliability. JEL Code: O32, Q16, C18.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 14 citations exist upstream.

References

2008International Accounting Standards and Accounting Quality 2003Conservatism in Accounting Part I: Explanations and Implications 2018Teoria da Contabilidade 2001Accruals and the Prediction of Future Cash Flows 2009Market Reaction to the Adoption of IFRS in Europe 2005International Accounting Standards and Accounting Quality 1991Advancing the social sciences through the interdisciplinary enterprise 2011Qualitative management accounting research: Assessing deliverables and relevance

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.