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Accounting for Biological Assets - Routledge Focus on Business and Management Goncalves, Rute (University of Porto, Portugal) 1st edition
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Accounting for Biological Assets - Routledge Focus on Business and Management
Goncalves, Rute (University of Porto, Portugal)
This book explores accounting for biological assets under IAS 41 ? Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants.
Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets.
Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
128 pages, 31 Tables, black and white
| Media | Books Hardcover Book (Book with hard spine and cover) |
| Released | October 11, 2017 |
| ISBN13 | 9780815371410 |
| Publishers | Taylor & Francis Inc |
| Pages | 118 |
| Dimensions | 222 × 144 × 14 mm · 266 g |
| Language | English |
