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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   +3 more
openaire   +1 more source

Usefulness of fair valuation of biological assets for cash flow prediction

Revista Espanola De Financiacion Y Contabilidad, 2018
Josep Maria Argilés-Bosch   +2 more
exaly  

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