'Universidad de Sevilla - Secretariado de Recursos Audiovisuales y Nuevas Tecnologias'
Abstract
This paper focuses on the importance of Accounting for decision making, regarding an
industry with quite special characteristics. The biological nature of the major assets, the need of
efficient markets, so that fair values do exist, are some of the subjects addressed. Yet, the greater
concern is based on the problem of valuing livestock, income recognition and information disclosure
