FAIR VALUE AND HISTORIC COST ACCOUNTING OF BIOLOGICAL ASSETS
VALOR RAZONABLE VERSUS COSTE HISTÓRICO DE ACTIVOS BIOLÓGICOS
Josep Mª. Argilés
University of Barcelona (Department of Accounting)
Josep Garcia Blandón
IQS, (Faculty of Economics)
Teresa Monllau
Universitat Pompeu Fabra (Department of Economics and Business)
Address for correspondence:
Josep Mª. Argilés. Department of Accounting. Facultat d’Econòmiques. Universitat de
Barcelona. Av. Diagonal, 690.08034 Barcelona. Spain.
Phone: 00 34 93 4021956
00 34 93 4021957 Fax. 00 34 93 4029099
e-mail: josep.argiles@ub.edu
Acknowledgements: The authors would like to thank the firm CABSAfor providing the
data that made this paper possible, and the Spanish Ministerio de
Educación y Cienciafor granting this research (SEJ2005-04037/ECON).