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Value relevance of biological assets under IFRS [PDF]
Journal of International Accounting, Auditing and Taxation, 2017 Abstract This paper examines the value relevance of fair value accounting for biological assets under IAS 41 Agriculture, using 389 firm-year observations from 2011 to 2013 of listed firms in 27 countries. We adjust the Ohlson (1995) model to operationalize value relevance as the ability of book value to explain market equity value.
Gonçalves , Rute +2 more
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Factors Influencing Biological Asset Disclosure [PDF]
Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia, 2023 Ade Chintia Octaviani +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
doaj +3 more sources
Revista de Contabilidad: Spanish Accounting Review, 2011 There is an intense debate on the convenience of moving from historical cost (HC) toward the fair value (FV) principle. The debate and academic research is usually concerned with financial instruments, but the IAS 41 requirement of fair valuation for ...
Josep M. Argilés +2 more
doaj +2 more sources
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 +1 more source
ACCOUNTING FOR SALE OF BIOLOGICAL ASSETS
Visnyk Universytetu “Ukraina”, 2021 Leonid Suk +2 more
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Revista de Contabilidad: Spanish Accounting Review, 2012 This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector.
Josep Mª. Argilés Bosch +2 more
doaj +2 more sources
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
doaj +1 more source
Panel dataset on the level of biological asset disclosure items in the financial statements of Malaysian plantation companies. [PDF]
Data BriefMohamed NN +4 more
europepmc +2 more sources
Biological Assets: In What Way should be Measured by SMEs?
Procedia, Social and Behavioral Sciences, 2016 Hana Bohušová, Patrik Svoboda
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