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Listar por palabra clave "Agricultural enterprises"

Mostrando ítems 1-2 de 2

Away of IAS 41: Is this a correct valuation of equity of agricultural enterprises?

Arimany, Núria; Farreras, M. Àngels; Rabaseda, Joaquím (Universitat Politècnica de València, 2013-06-07)

[EN] This paper aims to detail the requirements of IAS 41, Agriculture and its implementation in Spain. Initially there was a willingness to take on IAS 41, but the reality is that the Spanish accounting regulations do not ...
Legal regime on food contracts in Spain: Freedom of agreements and mandatory contractual conditions

Amat Llombart, Pablo (Wydawnictwo Naukowe Uniwersytetu im. Adama Mickiewicza, 2022-06-08)

[EN] This article examines the main measures adopted by Spanish law 12/2013 on improving the functioning of the food chain, recently amended. The starting point of the deliberations was the correct determination of the ...

Mostrando ítems 1-2 de 2