Business & Economics Books:

Accounting for Biological Assets

Click to share your rating 0 ratings (0.0/5.0 average) Thanks for your vote!
$42.99
Available from supplier

The item is brand new and in-stock with one of our preferred suppliers. The item will ship from a Mighty Ape warehouse within the timeframe shown.

Usually ships in 2-3 weeks

Buy Now, Pay Later with:

Afterpay is available on orders $100 to $2000 Learn more

Availability

Delivering to:

Estimated arrival:

  • Around 2-12 July using International Courier

Description

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.

Author Biography:

Rute Gonçalves is Accounting Supervisor at Centrar, S.A. RAR Group, Portugal. She has previously taught at the University of Porto, Portugal. Patrícia Teixeira Lopes is Associate Dean at Porto Business School, Portugal. She was a research member of INTACCT, a European project on the application of the IAS/IFRS in Member States of the European Union.
Release date Australia
June 30th, 2021
Audience
  • Tertiary Education (US: College)
Pages
118
ISBN-13
9781032096223
Product ID
34796536

Customer reviews

Nobody has reviewed this product yet. You could be the first!

Write a Review

Marketplace listings

There are no Marketplace listings available for this product currently.
Already own it? Create a free listing and pay just 9% commission when it sells!

Sell Yours Here

Help & options

Filed under...