| 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 |
|
1351246798 |
|
1351246801 |
|
135124681X |
|
9781351246798 |
|
1351246828 |
|
9781351246804 |
|
9780815371410 |
|
9781351246811 |
|
9781351246828 |
|
