TY - JOUR T1 - Fair value of standing timber in the context of IAS 41 implementation: a case study with Pinus radiata JO - Ciência Florestal A1 - Acuña, Eduardo A1 - Pinto, Antonio A1 - Cancino, Jorge A1 - Sandoval, Simón SN - 1980-5098 UL - 10.5902/1980509824460 VL - 30 Y1 - 2020 PB - Brasil ER -