Accounting for Biological Assets - Brossura

Gonçalves, Rute; Lopes, Patrícia

Brossura

ISBN 10: 1032096225 ISBN 13: 9781032096223

Casa editrice: Routledge, 2021

Riassunto

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.

Su questo libro

Informazioni sull'autore

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.

Dettagli dell'edizione

• Editore: Routledge
• Data di pubblicazione: 2021
• Lingua: Inglese
• ISBN 10: 1032096225
• ISBN 13: 9781032096223
• Rilegatura: Copertina flessibile
• Numero edizione: 1
• Numero di pagine: 118
• Contatto del produttore: Taylor and Francis, GPSR Taylor and Francis; gpsr@taylorandfrancis.com; ; Taylor & Francis Verlag GmbH, Kaufingerstraße 24; München; 80331; Germania