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
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What does the implementation of IFRS for SMEs bring for agricultural enterprises?
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 Agricultural activity is largely different from other activities that the entities perform in order to achieve profit. Unlike other business entities, agricultural produce is significantly dependent on natural climatic conditions, and therefore a ...
Hana Bohušová, Patrik Svoboda
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ECOTOURISM, AGRICULTURAL PRODUCTS, AND BIOLOGICAL ASSETS IN ACCOUNTING [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2022 Ecotourism will make life in destinations more sustainable. Residents only need to focus on their profession, add value to the products or services offered, and provide excellent service.
Saputra K.A.K. +2 more
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Accounting Objects in Crop Production [PDF]
Облік і фінанси, 2020 The reporting period in crop production is the calendar year. However, at the end of the year, there are costs associated with harvesting in subsequent periods.
Leonid Suk, Petro Suk
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Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah
JAS (Jurnal Akuntansi Syariah), 2021 The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This
Saiful Muchlis +2 more
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Olive Trees in Numbers: How Does SME One Home Farm Manage Its Biological Assets? [PDF]
E3S Web of ConferencesThis study explores the observation that many companies, particularly small and medium-sized enterprises (SMEs), do not recognize plants as biological assets requiring recognition in their financial statements. SME One Home Farm, a small company involved
Merdekawati Eka +16 more
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VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? [PDF]
Challenges of the Knowledge Society, 2017 The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.
Valentin Gabriel CRISTEA
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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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Central Nervous System Tumors Among Infants in Canada: A Report From CYP‐C
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Central nervous system (CNS) tumors in infants are rare, pose unique clinical challenges, and lack large‐scale evidence‐based data to guide management. This study seeks to describe CNS tumors in Canadian infants and to compare their outcomes with those of older children.
Samuel Sassine +17 more
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CASE STUDIES AND EXAMPLES OF THE ACCOUNTING TREATMENT PRESCRIBED FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS BY IAS 41 AGRICULTURE - second part case studies - [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020 The study theoretically and practically presents the accounting treatment prescribed for biological assets and agricultural produce by the Romanian Accounting Regulations compliant with the International Financial Reporting Standards (IFRS), by IAS 41 ...
BÂTCĂ-DUMITRU Corina-Graziella +3 more
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