Browsing Faculty of Economic and Management Sciences by Subject "agriculture"

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    • The case of accounting treatment of options in the South African agricultural sector 

      Buys, Pieter Willem; Middelberg, Susanna Levina; Styger, Paul (Babes-Bolyai University of Cluj Napoca, 2011)
      The main objective of the study is to investigate the accounting treatment of commodity options in the South African agricultural sector. Option contracts fall within the definition of a derivative as defined by IAS 39. ...