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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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MATHEMATICAL MODELING OF WATER RISE IN CAPILLARIES IN FORM OF CYLINDRICAL VERTICAL SPIRAL
Advanced Engineering Research, 2014 A plant xylem is a complex system of pipes in which the movement of water occurs both vertically and horizontally. Rectilinear capillaries are arranged vertically in the trunks of lots of plants.
Iosif Anshelevich Kipnis +1 more
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The Pharmacognostic Research of L. luteus L.
Aktualʹnì Pitannâ Farmacevtičnoï ì Medičnoï Nauki ta Praktiki, 2014 Genus Lupinus (Tourn.) L., belonging to the Legume family Fabaceae, has large polymorphism. Currently there are known over 250 species of lupine. Wild lupine species are found in the Apennine, Iberian and Balkan peninsulas in Asia and also in the ...
O. V. Grechana
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Uluslararası Ekonomi, İşletme ve Politika DergisiÇalışma, muhasebe standartları kapsamında maddi duran varlık sayılan taşıyıcı bitkilerden sofralık üzümün üretim sürecine ilişkin maliyetlerin, Türkiye muhasebe standartları doğrultusunda nasıl muhasebeleştirileceğini uygulamalı olarak ele almayı ...
Ahmet Alataş
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Central Nervous System Tumors Among Infants in Canada: A Report From CYP‐C
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Central nervous system (CNS) tumors in infants are rare, pose unique clinical challenges, and lack large‐scale evidence‐based data to guide management. This study seeks to describe CNS tumors in Canadian infants and to compare their outcomes with those of older children.
Samuel Sassine +17 more
wiley +1 more source
OPTIONS FOR REPORTING OF DEPRECIATION OF FIXED BIOLOGICAL ASSETS ACCORDING TO IAS 41 [PDF]
Икономика и компютърни науки, 2016 An important element of the accounting policies of enterprises, operating in the agricultural sector, is the organization of accountability of fixed biological assets.
Elena Georgieva
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, 2022 The purpose of this paper is to explore whether a relation exists between share market valuation and the accounting information about bearer plants and biological assets. The focus is supported in the most recent revision of IAS 41 Agriculture. This revision formally introduced the concept of bearer plants, moved them from biological assets to PP&E ...
Bispo, T., Lopes, A. I.
openaire +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Allogeneic hematopoietic stem cell transplantation (alloHSCT) is an essential therapy for several malignant and nonmalignant diseases, but relapse and graft loss remain the principal threats to its success. Routine monitoring of chimerism and minimal residual disease (MRD) enables early detection of imminent recurrence and guides ...
Carmen Junk +10 more
wiley +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Numerous international studies have reported declines in new cancer diagnoses, delayed diagnoses and disruptions in cancer treatment following the implementation of COVID‐19 pandemic public health measures, raising concerns that these effects may ultimately contribute to increased cancer mortality.
Friederike Erdmann +8 more
wiley +1 more source