Accounting for Biological Assets

Business & Finance, Accounting, Auditing
Cover of the book Accounting for Biological Assets by Rute Gonçalves, Patrícia  Teixeira Lopes, Taylor and Francis
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Author: Rute Gonçalves, Patrícia Teixeira Lopes ISBN: 9781351246804
Publisher: Taylor and Francis Publication: October 16, 2017
Imprint: Routledge Language: English
Author: Rute Gonçalves, Patrícia Teixeira Lopes
ISBN: 9781351246804
Publisher: Taylor and Francis
Publication: October 16, 2017
Imprint: Routledge
Language: English

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.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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.

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