Results 51 to 60 of about 258,245 (333)
The Indonesian Journal of Accounting Research, 2018 Abstract: Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2016 was only 1.85%. This growth rate decreased significantly, when compared to the same quarter of 2015 which reached 4.03%. This needs to be a concern for the government, society and agricultural companies, because the agricultural ...
Frida Amelia +2 more
openaire +2 more sources
BIOLOGICAL ASSETS IN ACCOUNTING: PROBLEMATIC ASPECTS [PDF]
"EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", 2019 The issues of accounting and information provision of management, state and social control over biological assets with genetically modified forms are considered. The method of constructing a separate account of the availability of genetically modified biological assets (GMBA) and operations on their transformations has been developed, ways of ...
openaire +1 more source
Socio‐economic impact classification of alien taxa (SEICAT) [PDF]
, 2017 1 Many alien taxa are known to cause socio‐economic impacts by affecting the different constituents of human well‐being (security; material and non‐material assets; health; social, spiritual and cultural relations; freedom of choice and action ...
Bacher, Sven +9 more
core +1 more source
Journal of Wetlands Environmental Management, 2018 The purpose of this study is to determine the Accounting treatment of biological assets based on IAS 41 Agriculture. DSAK-IAI in the process of convergence of PSAK with IFRS states that one of the standards that is still being project remaining work ...
Chairina Chairina, Sarwani Sarwani
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
VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? [PDF]
Challenges of the Knowledge Society, 2017 The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.
Valentin Gabriel CRISTEA
doaj
Shareholding Networks in Japan [PDF]
, 2005 The Japanese shareholding network existing at the end of March 2002 is studied empirically. The network is constructed from 2,303 listed companies and 53 non-listed financial institutions.
Aoyama, Hideaki +2 more
core +3 more sources
Emotional abuse of girls in Swaziland: prevalence, perpetrators, risk and protective factors and health outcomes [PDF]
, 2017 Background: Research on emotional child abuse in sub–Saharan Africa is scarce. Few studies thus far have examined prevalence, risk and protective factors for emotional child abuse or the associations between emotional abuse and girls’ health. Methods:
Dunne, Michael P. +7 more
core +6 more sources
Jurnal Akuntansi Bisnis, 2023 The existence of biological assets is fully regulated in PSAK 69 which is the adoption of IAS 41. This study aims to provide empirical evidence related to the influence of biological asset intensity, ownership concentration, public ownership, and audit committee meetings on biological asset disclosure.
Arsya Noorfitria Putri +2 more
openaire +1 more source
Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation
FEBS Letters, EarlyView.Protein pyrophosphorylation is an unusual signaling mechanism that was discovered two decades ago. It can be driven by inositol pyrophosphate messengers and influences various cellular processes. Herein, we summarize the research progress and challenges of this field, covering pathways found to be regulated by this posttranslational modification as ...
Sarah Lampe +3 more
wiley +1 more source