Results 11 to 20 of about 19,135 (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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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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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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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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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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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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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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