Results 1 to 10 of about 19,085 (214)
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
doaj +3 more sources
USING THE FAIR VALUE METHOD IN THE ASSESSMENT OF BIOLOGICAL ASSETS IN ORDER TO INCREASE THE EFFICIENCY AIND EFFECTIVENESS OF THE FINAINCIAL STATEMENTS [PDF]
Journal of Environmental Science, 2018 Although accounting thinking has now stabilized on the importance of measuring assets at historical cost as an input to accounting disclosure, the shift to the measurement of biological assets on a cost basis The biological assets are of relative ...
Lotfy, M. A +2 more
doaj +3 more sources
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
doaj +2 more sources
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
doaj +2 more sources
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
doaj +1 more source
Journal of Management and Accounting, 2021 Biological assets are assets of living animals or plants. One type of company that has biological assets is an agricultural company. The uniqueness of the characteristic that distinguishes biological assets from other assets is that biological assets are
Christopher Scarvino +3 more
doaj +1 more source
Intensity, Profitability and Disclosure of Biological Assets of Agricultural Companies
Jurnal Akuntansi, 2022 The agricultural sector is a sector that plays an important role ini the Indonesian economy because Indonesia is an agriculture country. In agriculture companies, biological asset are part of the company’s assets.
Nikmah Nikmah +2 more
doaj +1 more source
Disclosure of information about biological assets according to IAS 41 and national regulation [PDF]
Ekonomski Pogledi, 2015 This paper presents the specifics of the evaluation and reporting of biological assets according to the requirements of international and national regulations.
Mijić Kristina, Petkovič Đerđi
doaj +1 more source
CEO, CFO, and board attributes’ effect on fair value agriculture disclosure
Cogent Business & Management, 2023 This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture ...
Zaimah Abdullah +4 more
doaj +1 more source
Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter?
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value.
Naupal Alfarisyi +3 more
doaj +1 more source