2.2. Sample
The Spanish firm CABSA provided us with notes to financial statements of 117 listed Spanish farms. CABSA is a firm that provides analysis and financial data of about 300,000 Spanish firms. We classified the sample in two groups: those disclosing fair valuation for biological assets in their notes and those disclosing historical cost valuation. We then selected financial data from those farms available in SABI and CABSA. SABI is a data base of financial statements of about 1,000,000 Spanish and 150,000 Portuguese firms. It covers a larger number of firms than CABSA, but they do
not provide notes to financial statements. Through these data bases we collected twelve years-data for these firms. Our review yielded 11 farms valuing biological assets at fair value and 101 at historical cost and 5 were discarded because they did not provide information about their valuation method, or it was not clear the applied method, and/or there was no available financial data for them.
2.2. Sample
The Spanish firm CABSA provided us with notes to financial statements of 117 listed Spanish farms. CABSA is a firm that provides analysis and financial data of about 300,000 Spanish firms. We classified the sample in two groups: those disclosing fair valuation for biological assets in their notes and those disclosing historical cost valuation. We then selected financial data from those farms available in SABI and CABSA. SABI is a data base of financial statements of about 1,000,000 Spanish and 150,000 Portuguese firms. It covers a larger number of firms than CABSA, but they do
not provide notes to financial statements. Through these data bases we collected twelve years-data for these firms. Our review yielded 11 farms valuing biological assets at fair value and 101 at historical cost and 5 were discarded because they did not provide information about their valuation method, or it was not clear the applied method, and/or there was no available financial data for them.
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