Accounting For Biological Assets PDF Download
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| Author | : Rute Gonçalves |
| Publisher | : Routledge |
| Total Pages | : 98 |
| Release | : 2017-10-16 |
| Genre | : Business & Economics |
| ISBN | : 1351246801 |
Download Accounting for Biological Assets Book in PDF, ePub and Kindle
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 | : Dong Phong Nguyen |
| Publisher | : World Scientific |
| Total Pages | : 808 |
| Release | : 2021-02-10 |
| Genre | : Business & Economics |
| ISBN | : 9811227160 |
Download Recent Developments In Vietnamese Business And Finance Book in PDF, ePub and Kindle
Recent Developments in Vietnamese Business and Finance, is the first volume in the series titled Vietnam and the Global Economy. This edited volume is a collection of papers presented at the International Conference on Business and Finance (ICBF) 2019, organized by the Institute of Business Research (IBR), University of Economics Ho Chi Minh City, Vietnam, and focuses on recent issues in business and finance with Vietnam as the main focus of study. The book covers various issues from innovation to gender equality and the banking sector, with analyses on the policies and managerial implications.
| Author | : Marilene Van Biljon |
| Publisher | : |
| Total Pages | : 628 |
| Release | : 2016 |
| Genre | : Assets (Accounting) |
| ISBN | : |
Download An Application Guideline for the Fair Value Accounting of Biological Assets Book in PDF, ePub and Kindle
| Author | : David Onditi |
| Publisher | : GRIN Verlag |
| Total Pages | : 23 |
| Release | : 2019-05-22 |
| Genre | : Business & Economics |
| ISBN | : 366894413X |
Download Comparative International Accounting. Fair value accounting in the agricultural sector Book in PDF, ePub and Kindle
Seminar paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: A+, , language: English, abstract: The changes that are taking place due to the globalisation of economies have led to a trend towards accounting standards of different countries being standardised. The accounting standard commonly used in the agricultural sector in IAS 41. IAS 41 is aimed at regulating the agricultural sector, which has been outside the discussions of accounting due to the lack of infrastructure and tradition for divulging or preparing its financial statements. The biological assets, according to IAS 41, should be valued at their fair value except for the cases where it would be impossible to estimate their value reliably. The main objective of this work is to determine how fair value accounting can be applied in the agricultural sector. The research will focus on the following research questions: Has IAS 41 enhanced the international comparability of accounting practices in the agricultural sector? How can biological assets fair value be measured, where there is no active market, in a reliable way in accordance to IAS 41?
| Author | : José da Silva |
| Publisher | : |
| Total Pages | : 22 |
| Release | : 2016 |
| Genre | : |
| ISBN | : |
Download Judgment of the Relevance of Fair Value in Biological Assets Book in PDF, ePub and Kindle
The usage of the fair value for the evaluation of biological assets arising from the adoption of international accounting standards have caused significant economic effects on the value of the companies and, hence, on their current and future results. Furthermore, there is a number of criticisms - from both the academic and business environments - about the importance and usage of such evaluation metrics, especially for assets related to agricultural products which do not have an active trading market, for instance: eucalyptus forests. Thus, the present study aimed to analyze if the users of the accounting information acknowledge the importance of using the fair value method to measure the biological assets. To analyze the issue, this study conducted an experiment with 217 market professionals attending the Executive MBA course and 155 students from the Graduation Course in Accounting, from the perspective of the Counterfactual Thinking Theory. The following stimuli about the judgment of the relevance of fair value in biological assets were considered: (i) if the result (losses or gains) arising from the evaluation at fair value, (ii) if the type of biological asset (with or without liquidity) and (iii) if the managerial decision (hold the asset to the maturity date or make it available for sale) interfere in the judgment of the relevance of fair value. The findings reveal that the use of fair value is relevant for the measurement of the biological assets, in opposition to the use of the Historical cost. I has also been found that the fair value is more important for the assets without active market (eucalyptus) than for the assets with net market (bovines). Thereby, the findings of the research adhere to the guidelines of the List of International Financial Reporting Standards recommending the adoption of the fair value as a measurement methodology for such assets (eucalyptus and bovines), although there is still some concern with the reliability of the measurement approach (fair value).
| Author | : Thomas Müller-Marqués Berger |
| Publisher | : John Wiley & Sons |
| Total Pages | : 368 |
| Release | : 2018-01-22 |
| Genre | : Business & Economics |
| ISBN | : 1119415047 |
Download IPSAS Explained Book in PDF, ePub and Kindle
A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.
| Author | : Sallha Yusoff (Wan) |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2022 |
| Genre | : Accounting |
| ISBN | : 9789672829379 |
Download Accounting for Agriculture Sectors Book in PDF, ePub and Kindle
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 58 |
| Release | : 2010 |
| Genre | : Accounting |
| ISBN | : |
Download Improvements to IFRSs Book in PDF, ePub and Kindle
| Author | : Rafael Cavalheiro |
| Publisher | : |
| Total Pages | : 14 |
| Release | : 2017 |
| Genre | : |
| ISBN | : |
Download Fair Value for Biological Assets Book in PDF, ePub and Kindle
In view of the difficulty in adopting the International Accounting Standard (IAS) 41, which determines the measurement of biological assets, this study aimed at empirically approaching a fair-value based methodology to evaluate biological assets, without an active market. In order to meet the study proposal, a case study with a quantitative approach was carried out to assess a soybean crop cultivated in the Mato Grosso do Sul State. Discounted Cash Flow (DCF) was the chosen evaluation method. Data collection was done through analysis of internal reports and semi-structured interviews. Few practical works detailing valuation of biological assets are available in the national and international literature; therefore, this is the main contribution of this work. Results suggest that besides using economic and accounting knowledge, it is advisable to consider agronomic knowledge since this type of information influences the valuation of biological assets in quantitative and qualitative terms. At the end, general comments and a research agenda are presented.
| Author | : Meritxell Miarons Blanco |
| Publisher | : |
| Total Pages | : 154 |
| Release | : 2019 |
| Genre | : |
| ISBN | : |
Download Historical Cost Versus Fair Value of Biological Assets Book in PDF, ePub and Kindle
"This study develops a bibliometric and empirical analysis of the relevance of accounting information when biological assets are measured at fair value versus at historical cost, using an international sample of firms with biological assets." -- TDX.
