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Amendments to the IAS 41 and IAS 16 - implications for accounting of bearer plants
Agricultural Economics (AGRICECON), 2016 Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concerns that have emerged since the application of the IAS ...
Saverio BOZZOLAN +2 more
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The Implementation of Accounting Standards for Coffee Plantation [PDF]
E3S Web of Conferences, 2023 Coffee is one of the most prominent agricultural products In Indonesia, besides other commodities such as palm oil, rubber, cocoa, and tea. The International Accounting Standards Board (IASB) regulates the agriculture business in IAS 4.
Fachreziansyah Muhammad Ghifari +2 more
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CECCAR Business Review, 2022 The accounting treatment and the information related to the agricultural activity that should be provided by entities operating in the agricultural sector and applying the International Financial Reporting Standards are stated by the International ...
Corina-Graziella BÂTCĂ-DUMITRU +1 more
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Perspektif Al-Qur’an Tentang Angin
Al-Misykah, 2021 Wind is an important element in life on earth, both human life, animals and plants. In the Koran, wind is mentioned with the word riih in the singular form and riyah in the plural form.
Muslim Muslim
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IAS 41 and biological assets in Brazil
Revista Catarinense da Ciência Contábil, 2023 Brazil is one of the emerging countries that has adopted the IFRS, and agribusiness plays a relevant role in the Brazilian economy, turning the country into an important player in the review and discussion process of international standards.
Ricardo Luiz Menezes da Silva +1 more
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Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
Agricultural Economics (AGRICECON), 2017 The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 - Agriculture: Bearer Plants on the financial reporting in agriculture.
Hana BOHUSOVA, Patrik SVOBODA
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THEORETICAL STUDY ON THE ACCOUNTING TREATMENT PRESCRIBED FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS BY IAS 41 AGRICULTURE - first part theory - [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020 The study theoretically and practically presents the accounting treatment prescribed for biological assets and agricultural produce by the Romanian Accounting Regulations compliant with the International Financial Reporting Standards (IFRS), by IAS 41 ...
BÂTCĂ-DUMITRU Corina-Graziella +3 more
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement – cost and fair value.
Patrik Svoboda, Hana Bohušová
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CASE STUDIES AND EXAMPLES OF THE ACCOUNTING TREATMENT PRESCRIBED FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS BY IAS 41 AGRICULTURE - second part case studies - [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020 The study theoretically and practically presents the accounting treatment prescribed for biological assets and agricultural produce by the Romanian Accounting Regulations compliant with the International Financial Reporting Standards (IFRS), by IAS 41 ...
BÂTCĂ-DUMITRU Corina-Graziella +3 more
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Biological assets: impact of measurement on financial position and performance of SMEs
Forum Scientiae Oeconomia, 2017 The paper focuses on the possible ways of biological as-sets measurement in financial reporting of SMEs. Accord-ing to IFRS for SMEs, the entity uses the fair value model for biological assets with readily determinable fair values, and the cost model ...
Hana Bohušová, Patrik Svoboda
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