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Accounting regulation has evolved considerably conc er ing agricultural activity. Fair value relevance, as a basis for accounting measurement, i ns ead of historical cost, led to the emergence of more specific standards in this sector , measuring the fair value of biological assets and agricultural products. The European Unio n has adopted the International Accounting Standards (Regulation 1606/2002 of 19 Ju ly 2002), providing the necessary ground for a new accounting standards system in Por tugal (Sistema de Normalização Contabilística SNC). This new paradigm hosts, par ticularly, fair value measurement, without historical cost suppression. In this paper will be analysed to what level the Certified Accountants in Portugal (Centre Region) are familia r with SNC specially NCFR 17, and if it provides a more accurate and proper view, comparati vely to historical cost. We will also analyze the (in)adequacy of historical cost in agri cultural activity and some specific aspects of NCRF 17. At last, it will be analysed market/fai r value, compared to historical cost, presents greater or lower operationalization/implem entation complexity. From the study performed, done through descriptive analysis of an inquiry, it is concluded that the Certified Accountants (Centre Region) SNC’s knowledge and tra ining is satisfactory but is insufficient to what NCRF 17 is concerned.

DO THE CERTIFIED ACCOUNTANTS KNOW THE MENSURATION OF BIOLOGICAL ASSETS AT FAIR VALUE? AN ANALYSIS OF THE CENTRAL REGION OF PORTUGAL