Ignat, Gabriela; Iațco, Constantin; Ungureanu, George; Costuleanu, Carmen-Luiza; Athes, Haralambie
(“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2014)
At the end of the year 2000, the European Parliament passed a standard specifically addressing agriculture, the
International Accounting Standard IAS 41 – Agriculture. This standard introduced the fair value evaluation ...