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Measuring and Valuation of Biological Assets: A Research Study
EUROPEAN RESEARCH STUDIES JOURNAL, 2021 Purpose: The aim of the article is to identify the factors influencing the choice of measurement and valuation of biological assets of two selected voivodships in Poland. Design/Methodology/Approach: To achieve this goal, a survey was carried out in the Dolnośląskie and Wielkopolskie voivodships in the period from January 2018 to January 2020.
Wegrzynska, Malgorzata +1 more
openaire +3 more sources
JAS (Jurnal Akuntansi Syariah), 2020 Agricultural companies need to disclose biological assets because biological assets are the main assets owned by the company. Some factors that influence the disclosure of biological assets include biological asset intensity, ownership concentration ...
Chilma Zufriya +2 more
doaj +1 more source
Tinjauan Rencana Adopsi IAS 41 pada Perusahaan Agrikultur di Bursa Efek Indonesia
Binus Business Review, 2013 The purpose of this study is to analyze the adoption plan of IAS 41 Agriculture as a part of IFRS Convergence in Indonesia by investigating the characteristics of biological assets and agriculture produce in public listed companies in Bursa Efek ...
Heny Kurniawati
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj
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
doaj +1 more source
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
doaj +1 more source
THE IMPLEMENTATION OF FAIR VALUE ON SHORT TERM ASSESMENT OF BIOLOGICAL ASSETS
JABE (Journal of Accounting and Business Education), 2016 This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT.
Murtianingsih Murtianingsih +1 more
doaj +1 more source
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
doaj +1 more source