Results 11 to 20 of about 19,171 (255)
The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance [PDF]
Journal of Accounting and Investment, 2020 Abstract: Research aims: The purpose of this study is to analyze the effect of biological asset intensity towards the company performance with biological asset disclosure as an intervening variable. Design/Methodology/Approach: The sample used in this study was firms engaged in the agricultural sector registered in Indonesia Stock Exchange 2015-2017 ...
Evy Rahman Utami, Aji Prabaswara
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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
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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
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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
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Features of biological assets accounting
Bulletin of "Turan" University, 2022 The scientific article discusses the peculiarities of accounting of the livestock industry at the present time, including biological assets. The Republic of Kazakhstan has a high potential in the field of agriculture, as it has appropriate natural and climatic conditions and rich pasture lands that contribute to the successful development of animal ...
A. R. Kobenova +2 more
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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
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Biological Asset Disclosure in Indonesia
Ilomata International Journal of Tax and Accounting, 2022 The development of companies in the agricultural sector is supported by the availability of information, which is also a consideration for decision-making by company owners or company management. As a result, the company's annual report must include as much information as possible. Agricultural companies are required to disclose their biological assets
Aminah Aminah +4 more
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Analysis of Biological Assets in Agriculture
Journal of Environmental Management and Tourism, 2021 Despite the contribution of scientists to the development of the theory and practice of accounting in agricultural organizations on accounting and valuation of biological assets, it is not fully disclosed, which is associated with insufficient theoretical and methodological development of the problems of financial, tax and management accounting of ...
Aida AIMAGAMBETOVA +3 more
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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
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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
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