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Keywords: Biological assets
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Journal Articles
Agricultural Finance Review (2015) 75 (2): 230–252.
Published: 06 July 2015
...Jonas da Silva Oliveira; Graça Maria do Carmo Azevedo; Cláudia da Silva Amaral Santos; Sandra Cristina Santos Vasconcelos Purpose – The purpose of this paper is twofold. First, it intends to assess the level of comparability of the fair value-based valuation criteria for biological assets...

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