Results 1 to 10 of about 19,171 (255)
Assets. Biological Assets. The Seasonal Model in Agriculture [PDF]
Theoretical and Applied Economics, 2008 In order to support the agricultural exploitation we tried in this paper to develop a model that involves a seasonal component at entity’s level. Consequently, we made a study to an exploitation acting in the vegetal field by collecting accounting ...
Atanasiu Pop, Sorin-Constantin Deaconu
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Mathematics, 2021 The study of the assessment and reflection of biological assets in the economic processes of agricultural enterprises can be represented as a chain of phenomena in which scientists and practitioners try to study and understand the nature and essence of ...
Kobiljon Khushvakhtzoda (Barfiev) +1 more
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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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ACCOUNTING TREATMENTS OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS
Visión de Futuro, 2021 It should be mentioned that this work that is presented, as a result of research, corresponds to the management and accounting treatment that can be given to Biological Assets in Latin American companies in the agricultural sector, and its purpose is to ...
Rubén Dario Marrufo Garcia +1 more
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Earnings Management and Valuation of Biological Assets [PDF]
BBR: Brazilian Business Review, 2015 The use of fair value to measure the worth of biological assets allows discretionary choices when using discounted cash flow in the absence of an active market, influencing the quality of accounting information.
Ricardo Luiz Menezes da Silva +2 more
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Valuation of Biological Assets at Fair Value
Мир новой экономики, 2019 Today the globalisation of the world market leads to the necessity of constructive interaction in the international market and forming common standards of accounting. Transnational corporations as a phenomenon of worldwide integration are businesses with
A. O. Beryoza
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Biological assets reporting: Is the increase in value caused by the biological transformation revenue? [PDF]
Agricultural Economics (AGRICECON), 2012 Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on the natural and environmental conditions, and ...
Hana BOHUŠOVÁ +2 more
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Revista de Contabilidad: Spanish Accounting Review, 2011 There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for ...
Josep M. Argilés +2 more
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Revista de Contabilidad: Spanish Accounting Review, 2012 This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector.
Josep Mª. Argilés Bosch +2 more
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Improving methodological approaches to assessing the components of the production potential of agricultural enterprises in the languages of transformation of the accounting system and financial reporting [PDF]
Економіка та управління АПК, 2021 The article reveals the assessment of the current state of assessment of the components of the production potential of agricultural enterprises, in particular: agricultural land, biological assets, fixed assets.
Svinous I. +4 more
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