Analysis of Biological Assets in Agriculture
Journal of Environmental Management and Tourism, 2021 Despite the contribution of scientists to the development of the theory and practice of accounting in agricultural organizations on accounting and valuation of biological assets, it is not fully disclosed, which is associated with insufficient theoretical and methodological development of the problems of financial, tax and management accounting of ...
Aida AIMAGAMBETOVA +3 more
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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
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Valuation issues of the current biological assets and their presentation in the enterprise financial report (statements) [PDF]
, 2019 Присвячено дослідженню підходів до оцінки поточних біологічних активів та відображення їх у фінансовій звітності підприємства. Розглянуто відмінності між вимогами Міжнародних стандартів фінансової звітності та Національних стандартів бухгалтерського ...
Fesenko, Valeriia +3 more
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Evaluasi Penerapan Sak Etap dalam Pelaporan Aset Biologis pada Peternakan Unggul Farm Bogor [PDF]
, 2014 This research aims to evaluate the implementation of SAK-ETAP in the reporting of biological assets at Unggul Farm Bogor Plantation. This research use descriptive-evaluative method that describe measurement, recognition and presentation of biological ...
Cahyani, R. C. (Ranny) +1 more
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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
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Gender and Climate Change in the Indian Himalayas: Global Threats, Local Vulnerabilities, and Livelihood Diversification at the Nanda Devi Biosphere Reserve [PDF]
, 2015 Global climate change has numerous implications for members of mountain communities who feel the impacts in both physical and social dimensions. In the western Himalayas of India, a majority of residents maintain a livelihood strategy that includes a ...
Badola, Ruchi, Ogra, Monica V.
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Integrating security and usability into the requirements and design process [PDF]
, 2006 According to Ross Anderson, 'Many systems fail because their designers protect the wrong things or protect the right things in the wrong way'. Surveys also show that security incidents in industry are rising, which highlights the difficulty of designing ...
Flechais, I, Mascolo, C, Sasse, MA
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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
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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
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In Search of a Sustainable Global Agri-Food System [PDF]
, 2013 The potential to meet global food demand fully exists through global development of the high-technology (HT), high-intensity type of agriculture and food processing system prevailing in developed countries.
Gooday, Andrew +9 more
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