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

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.
File in questo prodotto:
Non ci sono file associati a questo prodotto.
Pubblicazioni consigliate

Caricamento pubblicazioni consigliate

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11570/1908100
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact