IAS 41 is addressed to a particular category of entity that has only recently been redeveloping its importance both on a strategic in the global economy and in its ethical and environmental aspects, it represents an important moment in the evolution of fair value. These issues will be addressed taking into account the evolution of IAS 41 as a critical piece of evidence for its correct interpretation. The study is divided into four parts. Firstly, the moment that preceded and trigged the adoption of the IAS are dealt with. A second section addressed the content of the principle, attempting to highlight the most important parts. The third part discusses methods of evaluation according to the paradigm of the fair value. Finally, the position taken in Italy regarding the distribution of profits arising from fair value under IAS 41 is analysed.

The agricultural sector and fair value: Some implications in the use of IAS 41

CENTORRINO, Giovanna
Writing – Original Draft Preparation
2011-01-01

Abstract

IAS 41 is addressed to a particular category of entity that has only recently been redeveloping its importance both on a strategic in the global economy and in its ethical and environmental aspects, it represents an important moment in the evolution of fair value. These issues will be addressed taking into account the evolution of IAS 41 as a critical piece of evidence for its correct interpretation. The study is divided into four parts. Firstly, the moment that preceded and trigged the adoption of the IAS are dealt with. A second section addressed the content of the principle, attempting to highlight the most important parts. The third part discusses methods of evaluation according to the paradigm of the fair value. Finally, the position taken in Italy regarding the distribution of profits arising from fair value under IAS 41 is analysed.
2011
978-83-62511-36-5
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11570/1908100
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