Results 1 to 10 of about 9,559 (111)
AGRICULTURAL ACCOUNTANCY IN POLAND – SELECTED THEORETICAL AND PRACTICAL ISSUES [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The paper presents selected issues related to agricultural accounting in Poland. The selection includes: a brief outline of the development of farm accounting in Poland, numerical figures characterizing Polish agriculture, selected issues related to the ...
Monika Turek-Radwan, Bogusław Wacławik
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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
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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
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Influência do método de mensuração de ativos biológicos na qualidade dos lucros
Revista Contemporânea de Contabilidade, 2023 O objetivo do estudo foi identificar a influência do método de mensuração de ativos biológicos na qualidade dos lucros das empresas que exploram atividades agropecuárias.
Marcos Paulo Rodrigues de Souza +2 more
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Financial and Non-Financial Disclosures for Agriculture: is there any Connection in between GRI 13 and IAS 41? [PDF]
Revista de Management Comparat International, 2023 This article compares and contrasts two financial and non-financial standards, IAS 41 Agriculture and GRI 13 Agriculture, Aquaculture and Fishing to check if they mirror one another and what are the connections or disconnections between them, whether ...
Răzvan HOINARU +3 more
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Challenges in accounting the forests - a Latvian case study [PDF]
Annals of Forest Research, 2010 Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers.
Evija Grege-Staltmane
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CECCAR Business Review, 2021 This paper presents a series of conceptual and practical aspects regarding the accounting treatment of grants in agriculture according to the national regulations, namely the Order of the Minister of Public Finance No.
Maria Petronela ARON, Monica Laura ZLATI
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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
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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
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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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