Browsing by Author "Maina, Peter N"
Now showing items 1-2 of 2
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Recognition, Measurement And Reporting For Cap-and-trade Schemes In The Agricultural Sector
(Academia, 2016)The pressing global demand to transform to a low-carbon business community, which is required by the urgency of mitigating climate change, significantly alters the operating procedures for carbon emitters and carbon revenue ... -
Small And Medium-sized Entities in the Agricultural Sector: Fair Value Reporting Challenges
(Routledge, 2013)Biological assets should be valued at fair value less point of sale costs only if an active market exists. The quoted price in an active market is the appropriate basis for determining the fair value of the asset. The ...