Accounting for Biological Assets

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Synopsis

This book explores accounting for biological assets under 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 under 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, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.

Book details

Series:
Routledge Focus on Business and Management
Author:
Rute Gonçalves, Patrícia Teixeira Lopes
ISBN:
9781351246804
Related ISBNs:
9781351246828, 9780815371410, 9780815371410
Publisher:
Taylor and Francis
Pages:
N/A
Reading age:
Not specified
Includes images:
No
Date of addition:
2020-02-20
Usage restrictions:
Copyright
Copyright date:
2018
Copyright by:
N/A 
Adult content:
No
Language:
English
Categories:
Business and Finance, Law, Legal Issues and Ethics, Nonfiction