3Sienund-Schultze M., Rischkowsky B., Veiga J. B. D., King J. M.. Cattle Are Cash Generating Assets for Mixed SmaUholder Farms in the Easten Amazon[J]. Agricutural Sys-terns, 2007 (3).
4Elad C., Herbohn K.F.. Implementing the Fair Value Ac- counting in the Agricultural Sector: IAS41 and the Compara- bility of Corporate Farm Accounting Practice in Austrilia, France and the UK[M]. Bristol: Financial Reporting and Busi- ness Communication Conference, 2010.
5Kahikuea Me Uru. Accounting for Biological Assets[J]. Federation of Majority, 2005(4).
