Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information [PDF]
This research finds neither significant differences in earnings and revenues for farms using fair value (FV) for biological assets with respect to those valuing at historic cost (HC), nor an increase in their volatility.
Josep Garcia Bladon (IQS) +2 more
core +1 more source
Banking on Nature's Assets: How Multilateral Development Banks Can Strengthen Development by Using Ecosystem Services [PDF]
, 2009 Outlines the benefits of integrating the management of ecosystem services and trade-offs into strategies to improve economic development outcomes, mitigate climate change effects, and reduce economic and human costs.
Cecilia Procope Repinski +2 more
core
Are health assets associated with improved outcomes for hospitalised older adults? A systematic review [PDF]
, 2016 Objective Health assets are protective factors that support health and wellbeing, rather than risk factors that are associated with disease. This concept was developed in the community setting. In hospitalised older adults, the dominant approach has been
Gregorevic, Kate J. +4 more
core +1 more source
An analysis of the financial reporting compliance of South African public agricultural companies
Journal of Economic and Financial Sciences, 2016 This article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agriculture.
Ingrid Baigrie, Danie Coetsee
doaj +1 more source
Perbandingan Pendekatan Teoritis International Accounting Standard (Ias) 41 dan PSAK 16 pada Biaya Tanaman Belum Menghasilkan Karet (Studi Kasus di PT. Perkebunan Mitra Ogan (Rni Group) di Palembang) [PDF]
, 2017 This Reseachis aimed to determinethe calculation of immature plant cost based on International Accounting Standard (IAS) 41 and PSAK 16 in PT. Perkebunan Mitra Ogan (RNI GROUP) in Palembang. This research uses descriptive method with the data obtained is
Burhanuddin, B. (Burhanuddin) +2 more
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ACCOUNTS SYSTEM IN ANIMAL HUSBANDRY FINANCIAL ACCOUNTING IN ROMANIA
Ekonomika Poljoprivrede (1979), 2012 Agriculture, a continuous source of controversy, uncertainty, specific risks, but viewed as an unique and interesting field, generating interest for the accounting profession, in the sense of importance given to accounting regulations in agriculture, in
Doinita Romanescu
doaj
FEATURES OF ACCOUNTING FOR BIOLOGICAL ASSETS OF AGRICULTURAL ENTERPRISES OF UKRAINE [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2022 The modern development of the accounting system of agricultural enterprises is under the influence of constant changes, which is justified by the need for further research on theoretical issues of evaluation and accounting of biological assets of ...
Oleh VYSOCHAN +4 more
doaj
Species Preservation and Biodiversity Value: A Real Options Approach [PDF]
We evaluate biodiversity in a real options framework, when the resources in use are substitutable. We examine optimal conservation decisions given that a biodiversity loss is irreversible and that future use values are uncertain.
Ilhem Kassar, Pierre Lasserre
core
The DykeThe paper presents an important and timely study on livestock valuation strategies in Zimbabwe, focusing on their effectiveness in providing realistic valuations.
White Manganda, Lloyd Chiriseri
doaj +1 more source
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
doaj +1 more source