Ecotourism will make life in destinations more sustainable. Residents only need to focus on
their profession, add value to the products or services offered, and provide excellent service …

The study of the assessment and reflection of biological assets in the economic processes of
agricultural enterprises can be represented as a chain of phenomena in which scientists and …

A representatividade do PIB do agronegócio no PIB brasileiro, a diversidade de ativos
biológicos do país e sua posição no cenário do agronegócio exportador têm demandado a …

According to IAS 41" Agriculture" an agricultural company should keep accounting of
agricultural products represented by fair value net of sale costs unconditionally. Bio assets …

The main aim of the study is to determine the minimum and maximum number of hives that
should be supported by determining what the lowest cost of production capacity of the …

A pesquisa apresenta uma revisão sistemática da literatura sobre a contabilidade aplicada
a ativos biológicos, abrangendo o reconhecimento, mensuração, disclosure e apresentação …

De acuerdo con el CPC 29, todo activo biológico pasa por transformaciones biológicas que
comprenden su proceso de crecimiento, degeneración, producción y procreación …

The theme of biological assets has proved to be a fertile field for debates in Brazil, due to the
importance of agribusiness in the country, as well as the difficulty of its measurement …

Today, thanks to the active development of beekeeping on an industrial scale, Ukraine has
become one of the largest exporters of honey to the market of EU countries. In this regard …

Purpose: Establish whether the industry biological asset fair valuing challenges are country-
specific or agricultural-sector specific. Determine how the inputs and challenges …