Blar i BI Open på forfatter "Ludvigsen, Magnus Flinstad"
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The value relevance of reported biological assets at fair value in the salmon farming industry
Ludvigsen, Magnus Flinstad; Tronstad, Simen (Master thesis, 2019)The implementation of IFRS in 2005 and the following adoption of fair value accounting represents a comprehensive change in the field of accounting in recent times. This legislation, requiring fair value on reported ...