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Author Gonçalves, Rute, 1977- author.

Title Accounting for biological assets / Rute Gonçalves and Patricia Teixeira Lopes
Edition 1 edition
Published New York : Routledge, 2018
Online access available from:
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Description 1 online resource
Series Routledge focus on business and management
Routledge focus on business and management.
Contents Overview -- International accounting standard 41 agriculture -- Accounting for biological assets : current debate -- Fair value relevance of biological assets -- Empirical evidence -- Main findings and future avenues of research
Summary This book explores accounting for biological assets undifer IAS 41 '" Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets undifer IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholdifers, students, accountants and auditors who need to undiferstand disclosure and measurement practices of biological assets undifer IAS 41
Bibliography Includes bibliographical references and index
Notes Print version record and CIP data provided by publisher; resource not viewed
Subject Agriculture -- Accounting.
Assets (Accounting)
Agriculture -- Accounting.
Assets (Accounting)
BUSINESS & ECONOMICS -- Accounting -- Financial.
Form Electronic book
Author Lopes, Patricia Teixeira, 1972- author.
LC no. 2017049851
ISBN 0815371411