Results 211 to 220 of about 10,417 (244)
Some of the next articles are maybe not open access.
THE IMPLEMANTATION OF TURKISH ACCOUNTING STANDARD 41 IAS 41 IN THE POULTRY FARMING
The study is aimed to make suggestion about reporting poultry farming activities according to Turkish Accounting Standards TAS 41 and it is also aimed to examine agricultural activities in the poultry industry. Many suggestions have been made to recognize and reporting agricultural activities about poultry farming according to TAS 41 and we have made ...ÇEVİK, Zülküf, KIRLIOĞLU, Hilmi
openaire +1 more source
IAS 41 : Herausforderungen bei Bilanzierungsfragen im landwirtschaftlichen Umfeld
2019IAS 41 ist gar in mehrfacher Hinsicht eine Besonderheit innerhalb des IAS/IFRS-Regelwerks. U.a. stellt der Standard für die nicht finanziellen Vermögenswerte einen umfassenden Bruch mit dem ansonsten weit verbreiteten Anschaffungskostenprinzip dar. Konsequenterweise setzt IAS 41 einen versierten Umgang mit den Fair Value-Hierarchien des IFRS 13 voraus.
Vögele, Oliver, Streichenberg, Urs
openaire +1 more source
LOB and Geographic Segment Disclosures: An Analysis of the Impact of IAS 14 Revised
Journal of International Accounting, Auditing and Taxation, 2002Donna L Street
exaly
Specifika vykazování zemědělské činnosti dle IFRS v kontextu úpravy IAS 16 a IAS 41
2017This diploma thesis is focused on the valuation of bearer plant according to the revised requirements of the IASB IAS 16 - Property, plant and equipment and IAS 41 - Agriculture. Literary research is discussed about the definition and measurement of biological assets and their production in accordance with International Accounting Standards and ...
openaire +1 more source
Insights on CFOs’ Perceptions About Impairment Testing Under IAS 36
Accounting in Europe, 2016Ioannis Tsalavoutas, Francesco Mazzi
exaly
History of the IAS-Society and the IAS-Conferences
Robotics and Autonomous Systems, 2017Takeo Kanade
exaly
IAS/IFRS and Financial Reporting Quality: Lessons From the European Experience
China Journal of Accounting Research, 2013Vera Palea
exaly

