FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD Abstract: Applying fair value measurement to tangible and intangible assets in agriculture cannot be risk free. Twofold reasons can be brought into attention for the above statement: fair value estimation and the specific of agriculture field. The purpose of this discussion paper is to underline potential creative accounting demarches that can appear in this context. The paper concludes based on the discussions approached in the literature. Further avenues of research are discussed. Keywords: IAS 41, creative accounting, fair value, accounting treatment Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series

Vladu Alina Beattrice
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Vladu Alina Beattrice: BABES-BOLYAI UNIVERSITY CLUJ-NAPOCA

Annals - Economy Series, 2013, vol. 5, 95-98

Date: 2013
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