Accounting for Biological Assets (Paperback)

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.

General

Imprint:	Taylor & Francis
Country of origin:	United Kingdom
Series:	Routledge Focus on Business and Management
Release date:	June 2021
First published:	2018
Authors:	Rute Goncalves • Patricia Lopes
Dimensions:	216 x 138mm (L x W)
Format:	Paperback
Pages:	118
ISBN-13:	978-1-03-209622-3
Categories:	Books > Business & Economics > Finance & accounting > Accounting > Financial accounting Books > Business & Economics > Finance & accounting > Accounting > Management accounting
LSN:	1-03-209622-5
Barcode:	9781032096223

Is the information for this product incomplete, wrong or inappropriate? Let us know about it.

Does this product have an incorrect or missing image? Send us a new image.

Is this product missing categories? Add more categories.

Review This Product

No reviews yet - be the first to create one!