Browsing by Subject "agricultural sector fair values SMes"

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Small And Medium-sized Entities in the Agricultural Sector: Fair Value Reporting Challenges

Maina, Peter N; Wingard, H C (Routledge, 2013)

Biological assets should be valued at fair value less point of sale costs only if an active market exists. The quoted price in an active market is the appropriate basis for determining the fair value of the asset. The ...