This is a review article concerning the International Financial Reporting Standards (IFRS), specifically IAS 41, Agriculture; whose objective is to prescribe the accounting treatment, the rendering of the financial statements and the information and disclosure related to the agricultural activity. A...

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Bibliographic Details

Main Author:	Arévalo Orjuela, Elena Marcela
Format:	Article
Online Access:	https://revistas.sena.edu.co/index.php/finn/article/view/1497