118 Pages
by
Routledge
118 Pages
by
Routledge
118 Pages
by
Routledge
Also available as eBook on:
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... Read more
Table of contents
Part I Overview
Part II International Accounting Standard 41 Agriculture
Part III Accounting for biological assets – current debate
Part IV Fair value relevance of biological assets
Part V Empirical evidence
Part VI Main findings and future avenues of research
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.
