Results 1 to 10 of about 9,825 (240)
CECCAR Business Review, 2022 The accounting treatment and the information related to the agricultural activity that should be provided by entities operating in the agricultural sector and applying the International Financial Reporting Standards are stated by the International ...
Corina-Graziella BÂTCĂ-DUMITRU +1 more
doaj +2 more sources
IAS 41 and biological assets in Brazil
Revista Catarinense da Ciência Contábil, 2023 Brazil is one of the emerging countries that has adopted the IFRS, and agribusiness plays a relevant role in the Brazilian economy, turning the country into an important player in the review and discussion process of international standards.
Ricardo Luiz Menezes da Silva +1 more
doaj +3 more sources
Amendments to the IAS 41 and IAS 16 - implications for accounting of bearer plants [PDF]
Agricultural Economics (AGRICECON), 2016 Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concerns that have emerged since the application of the IAS ...
Saverio BOZZOLAN +2 more
doaj +3 more sources
Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets? [PDF]
Agricultural Economics (AGRICECON), 2017 The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 - Agriculture: Bearer Plants on the financial reporting in agriculture.
Hana BOHUSOVA, Patrik SVOBODA
doaj +3 more sources
Implementation of IAS 41 (Agriculture): The case of a Peruvian SME
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2023 The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more accurately as an alternative to ...
Gustavo Tanaka Nakasone, Cielo Castillo
doaj +2 more sources
Penerapan PSAK Adopsi IAS 41 Agriculture
Binus Business Review, 2014 This study aims to determine whether the application of PSAK adopted from IAS 41: Agriculture should be applied to State-Owned Enterprises, especially the plantation SOE.
Stefanus Ariyanto +2 more
doaj +3 more sources
IAS 41 Agriculture: Fair Value Accounting [PDF]
Theoretical and Applied Economics, 2007 Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard ...
Viorel Lefter, Aureliana Geta Roman
doaj +3 more sources
UMS 41 Tarımsal Faaliyetlerin Muhasebeleştirilmesi: Türkiye Örneği
İzmir İktisat Dergisi, 2020 Records of agricultural activities were not found in many countries' accounting records and accounts, like Turkey. The IAS organized by the International Accounting Standards Board has been translated from English to Turkish as a full set.
Zülkif Yalçın
doaj +3 more sources
PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IAS NO. 41 DAN PSAK NO. 69 [PDF]
El Muhasaba: Jurnal Akuntansi, 2018 The goal research is knowing biology asset accounting treatment in recognition, measurement, and display in financial statement and also to know comparison biology asset company accounting treatment based on Financial Accounting Standard, IAS 41 ...
Siti Maghfiroh
doaj +2 more sources
Theoretical considerations about implementation of IAS 41 in Romania
Theoretical and Applied Economics, 2012 Although agriculture is an important part of the world economy, accounting in agriculture still has many shortcomings. The adoption of IAS 41 „Agricuture” has tried to improve this situation and increase the comparability of financial statements of ...
Liliana FELEAGĂ +2 more
doaj +2 more sources