Results 11 to 20 of about 258,245 (333)
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
doaj +5 more sources
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
doaj +5 more sources
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 +2 more sources
THE IMPLEMENTATION OF FAIR VALUE ON SHORT TERM ASSESMENT OF BIOLOGICAL ASSETS [PDF]
JABE (Journal of Accounting and Business Education), 2016 This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT.
Murtianingsih Murtianingsih +1 more
doaj +4 more sources
Challenges in financial reporting about biological assets [PDF]
Oditor - casopis za Menadzment, finansije i pravo, 2020 Biological assets are one of the characteristic positions in the financial statements of the entities in the domain of agro sectors. Its accounting treatment is accompanied by numerous challenges, notably because of the need to measure fair value accordance with IAS 41 - Agriculture, but also because biological assets can be very heterogenous in terms ...
Savić Bojan, Obradović Nataša
openalex +4 more sources
Econometric analysis of the use of biological assets in agricultural organizations
Статистика и экономика, 2020 The purpose of the study. The purpose is to analysis the use of biological assets through econometric models and quantifies the relationship between economic indicators of agricultural activity.
A. O. Ovcharov, A. M. Terekhov
doaj +3 more sources
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
doaj +3 more sources
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
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
doaj +3 more sources
JAS (Jurnal Akuntansi Syariah), 2020 Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include biological asset intensity, ownership concentration ...
Chilma Zufriya +2 more
doaj +3 more sources