Stories in Agriculture and Life Sciences, Fall 2007

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2008

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2009

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Spring 2009

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2010

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Spring 2010

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2011

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Spring 2011

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2012

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2013

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Spring 2013

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Fall 2014

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

Stories in Agriculture and Life Sciences, Spring 2014

Stories we hope will inform and inspire you. Stories about how the college is constantly striving to make new discoveries, encourage and educate students and serve Iowans. Stories of the people who make this college one of the premier institutions of agriculture and life sciences in the world.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

Este estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR) y del coste histórico (CH) en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de pequeñas explotaciones en el sector en los países occidentales avanzados, el estudio concluye que la contabilidad a VR constituye una mejoría de utilización y desarrollo de la contabilidad en el sector que la confeccionada a CH. Asimismo, el CH transmite una peor representación de la situación real de las explotaciones agrícolas.