Evaluating and Recognising Biological Assets and Agricultural Activities According to IAS 41. Journal of Fintech, Business, and Development, [S. l.], v. 1, n. 2, p. 49–55, 2024. Disponível em: https://economicjournals.org/index.php/JFBD/article/view/31. Acesso em: 11 oct. 2025.