Improving methodological approaches to assessing the components of the production potential of agricultural enterprises in the languages of transformation of the accounting system and financial reporting [PDF]
Економіка та управління АПК, 2021 The article reveals the assessment of the current state of assessment of the components of the production potential of agricultural enterprises, in particular: agricultural land, biological assets, fixed assets.
Svinous I. +4 more
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INNOVATION IN ACCOUNTING BIOLOGIC ASSETS
Polythematic Online Scientific Journal of Kuban State Agrarian University, 2016 M. A. Stolуarova, I. D. Shcherbina
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Intensity, Profitability and Disclosure of Biological Assets of Agricultural Companies
Jurnal Akuntansi, 2022 The agricultural sector is a sector that plays an important role ini the Indonesian economy because Indonesia is an agriculture country. In agriculture companies, biological asset are part of the company’s assets.
Nikmah Nikmah +2 more
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Disclosure of information about biological assets according to IAS 41 and national regulation [PDF]
Ekonomski Pogledi, 2015 This paper presents the specifics of the evaluation and reporting of biological assets according to the requirements of international and national regulations.
Mijić Kristina, Petkovič Đerđi
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The Role of Biological Asset Disclosure and Biological Asset Intensity in Influencing Firm Performance [PDF]
Journal of Accounting and Investment, 2020 Abstract: Research aims: The purpose of this study is to analyze the effect of biological asset intensity towards the company performance with biological asset disclosure as an intervening variable. Design/Methodology/Approach: The sample used in this study was firms engaged in the agricultural sector registered in Indonesia Stock Exchange 2015-2017 ...
Evy Rahman Utami, Aji Prabaswara
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Features of biological assets accounting
Bulletin of "Turan" University, 2022 The scientific article discusses the peculiarities of accounting of the livestock industry at the present time, including biological assets. The Republic of Kazakhstan has a high potential in the field of agriculture, as it has appropriate natural and climatic conditions and rich pasture lands that contribute to the successful development of animal ...
A. R. Kobenova +2 more
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CEO, CFO, and board attributes’ effect on fair value agriculture disclosure
Cogent Business & Management, 2023 This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agriculture ...
Zaimah Abdullah +4 more
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Biological Assets and Firm Value: Do Fair Value Measurement and Disclosure Matter?
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value.
Naupal Alfarisyi +3 more
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Biological Asset Disclosure in Indonesia
Ilomata International Journal of Tax and Accounting, 2022 The development of companies in the agricultural sector is supported by the availability of information, which is also a consideration for decision-making by company owners or company management. As a result, the company's annual report must include as much information as possible. Agricultural companies are required to disclose their biological assets
Aminah Aminah +4 more
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Livelisystems: a conceptual framework integrating social, ecosystem, development and evolutionary theory [PDF]
, 2014 Human activity poses multiple environmental challenges for ecosystems that have intrinsic value and also support that activity. Our ability to address these challenges is constrained, inter alia, by weaknesses in cross disciplinary understandings of ...
Dorward, Andrew
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