Results 11 to 20 of about 10,417 (244)
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
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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
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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
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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
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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
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Jurnal Ilmu Sosial dan Humaniora, 2019 Aset biologis merupakan tanaman dan hewan yang mengalami transformasi biologis Karena mengalami transformasi biologis itu maka diperlukan pengukuran yang dapat menunjukkan nilai dari aset tersebut secara wajar sesuai dengan kontribusinya dalam ...
Nurhayati Nurhayati +2 more
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Accounting issues related to timber industry specific operations [PDF]
Risk in Contemporary Economy, 2018 Forest has always been considered a human partner in its evolution. With the passage of time, a new relationship has been imposed so that the forest has turned into a resource and wood is a great asset. At present, the forest area accounts for 42% of the
Madalina ANTONIU, Florentina MOISESCU
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IAS 41 and beyond for a sustainable EU agriculture [PDF]
Proceedings of the International Conference on Business Excellence, 2019 Abstract Titles on IAS 41 are not very common in the literature and in this sense there is a limited understanding of the standard and the agri-business, especially when connected with accounting and sustainability. Far too many scholars when taking into consideration natural capital, place too much emphasis on abiotic products (wind,
Buda Daniel +3 more
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THE IMPLEMENTATION OF FAIR VALUE ON SHORT TERM ASSESMENT OF BIOLOGICAL ASSETS
JABE (Journal of Accounting and Business Education), 2016 This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT.
Murtianingsih Murtianingsih +1 more
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AGRARIAN ACCOUNTANCY IN THE VISUAL CONE OF INTERNATIONAL ACCOUNTING STANDARDS [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2014 After a long period during which agriculture did not have a standard of its own and applied for that matter the IAS 2 rules regarding inventories; IAS 16 regarding property, plant and equipment and IAS 18 regarding revenues, one last standard is being ...
Daniela SIMTION
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