Results 301 to 310 of about 258,245 (333)

Determinants Of Biological Asset Disclosure Moderated Biological Asset Intensity

International Journal of Research and Innovation in Applied Science
This study examines the determinants of growth, company size and international level variables on biological asset disclosure with biological asset intensity as a moderating variable. The gap in this study lies in the biological asset intensity variable as a moderating variable.
Fatimah Zahra, Muhammad Wahyuddin Abdullah, Nur Rahmah Sari   +2 more
openaire   +1 more source

ACCOUNTING FOR BIOLOGICAL ASSETS [PDF]

Revista Economica, 2014
One of the most important and oldest economic activities is agriculture. The reflection in the accounting system and presenting the information regarding this activity were and are in the attention of the national and international accounting organizations.
openaire  

Accounting of Long-Term Biological Assets [PDF]

Accounting and Finance, 2015
The article is devoted to generalization of experience in valuation of long-term biological assets of plant-growing and animal-breeding, and preparation of suggestions concerning improvement of accounting in this field. Recommendations concerning accounting of such assets are given based on the study of accounting practice at specific agricultural ...
Valeriy Mossakovskyy, Vasyl Korytnyy
openaire  

Biological asset

2010
Rad obrađuje računovodstveni tretman biološke imovine.
Mrša, Josipa, Katunar, Hrvoje
openaire  

Asset Value Assessment in Biological Mortgage Loans for Biological Asset-Valuation Methods in Biological Asset Changes

Journal of Information & Knowledge Management
As a new collateral financing model, biological asset mortgages broaden the scope of agricultural credit collateral and help enhance the convenience and accessibility of financing for farmers and agricultural enterprises. However, the difficulties in assessing the value of biological assets and risk control have restricted the application of this ...
openaire   +1 more source

Practical Accounting Treatment of Biological Assets for Agriculture

Korean Association Of Computers And Accounting, 2021
The need for transparent financial management has been increased due to the expansion of agricultural capital investment and the increase in the size of agricultural management bodies. Accordingly, various agricultural accounting programs by agricultural institutions have been developed and distributed, and the Ministry of Agriculture, Food and Rural ...
openaire   +1 more source

Improvement to Biological Assets Valuation Documentation [PDF]

Accounting and Finance, 2013
The article deals with the improvement concerning the documentation on the valuation of an agricultural enterprise's biological assets. The objective of the paper is to substantiate the need for the new forms of primary documents for valuation of biological assets at fair value. Based on existing specialized forms of primary documents for long-term and
openaire  

GROWTH OF THE MISSION OF BIOLOGICAL ASSETS

2021
Large-scale production of agricultural products is a driving force for the development of agriculture, which has the most important distinctive features, namely, that the main means of production are living organ-isms (plants, animals). The continuity of the process of agricultural production is ensured by biological assets, which are divided into ...
openaire   +1 more source

Value-Relevance of Biological Assets under IFRS [PDF]

, 2015
Using 389 firm-year observations of listed firms worldwide in 27 countries that adopted International Financial Reporting Standards (IFRS) until 2010, for the period 2011-2013, the purpose of this paper is to examine the value-relevance of fair value accounting of biological assets.
Rute Gonçalves, Patrícia Lopes
openaire  

Accounting for Biological Assets

2017
Rute Gonçalves, Patrícia Teixeira Lopes   +1 more
openaire   +2 more sources