Results 231 to 240 of about 19,171 (255)

The klassification of biological assets of gardening

2013
Розглянуто та зроблено порівняльний аналіз класифікацій біологічних активів, наведених у міжнародних та національних стандартах бухгалтерського обліку. Уточнено дефініцію «група біологічних активів» та сформульовано нове визначення «група біологічних активів садівництва».
openaire   +1 more source

The concept of “biological assets”: comparison of the Statement (Srandard) of Accounting 30 “Biological assets” and IFRS 41 “Agriculture”

2016
The concept of “biological assets” in the international practice has been researched as well as its definition for enterprises of Ukraine has been offered.
openaire   +1 more source

Accounting for Leases of Biological Livestock Assets

Accounting and Finance, 2015
The purpose of the article is the analysis and assessment of options of animals lease, disclosure of accounting for lease transactions and settlements between landlords and tenants. Biological livestock assets can be transferred in the financial and operating leases. The specific features of the lease are due to the fact that: a) the animals, as living
openaire   +1 more source

Urgency of accounting for biological assets in Ukraine

2012
Проведено дослідження та систематизацію різних літературних джерел за ключовим словом “біологічні активи”
openaire   +1 more source

Accounting for biological assets: IAS 41

2017
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049.
openaire   +1 more source

Value relevance of biological assets under IFRS

Journal of International Accounting, Auditing and Taxation, 2017
Russell Craig
exaly  

Biological Assets: In What Way should be Measured by SMEs?

Procedia, Social and Behavioral Sciences, 2016
Patrik Svoboda
exaly  

Biological assets: the orange and the Valencian Community

2018
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049.
openaire   +1 more source

Commentary on Biological Assets Cataloging and AI in the Global South

2022
Issah Abubakari Samori, Xavier-Lewis Palmer, Lucas Potter, Saltuk Karahan   +3 more
openaire   +1 more source

The Effect of Biological Asset Intensity and Public Share Ownership on Biological Asset Disclosure with Company Growth as a Moderating Variable

This study aims to determine the effect of the intensity of biological assets and public ownership of shares on the disclosure of biological assets with company growth as a moderating variable. The research method used is causal research. Sampling used a purposive sampling method in order to obtain a sample of 54 agricultural sector companies listed on
Abdullah, Sulthan Yusuf, Purnomo, Budi Supriatono, Heryana, Toni   +2 more
openaire   +1 more source