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   <dc:title>A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation</dc:title>
   <dc:creator>Argilés Bosch, Josep M.</dc:creator>
   <dc:creator>Sabata, Anna</dc:creator>
   <dc:creator>García Blandón, Josep</dc:creator>
   <dc:contributor>Universitat de Vic. Facultat d'Empresa i Comunicació</dc:contributor>
   <dc:contributor>Universitat de Vic. Grup de Recerca Emprèn</dc:contributor>
   <dc:subject>Agricultura -- Comptabilitat</dc:subject>
   <dc:subject>Cost</dc:subject>
   <dc:subject>Valor (Economia)</dc:subject>
   <dc:description/>
   <dc:description/>
   <dc:type>info:eu-repo/semantics/article</dc:type>
   <dc:type>info:eu-repo/publishedVersion</dc:type>
   <dc:identifier>ARGILÉS, J.; SABATA ALIBERCH, Anna; GARCIA, J. "A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation". A: Revista de contabilidad, 2011, vol. 15, núm. 1, pàg. 109-142.</dc:identifier>
   <dc:identifier>1138-4891</dc:identifier>
   <dc:identifier>http://hdl.handle.net/10854/2048</dc:identifier>
   <dc:identifier>http://hdl.handle.net/10854/2048</dc:identifier>
   <dc:language>eng</dc:language>
   <dc:rights>(c) Asociación Española de Profesores Universitarios de Contabilidad</dc:rights>
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   <dc:publisher>Asociación Española de Profesores Universitarios de Contabilidad</dc:publisher>
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