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Accounting for Biological Assets

Rute Gonçalves | Patrícia Lopes
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A01=Patricia Lopes
A01=Rute Goncalves
accounting
Accumulated Impairment Losses
agricultural accounting
agriculture
Al Jifri
asset measurement practices
Australian Accounting Standards Board
Author_Patricia Lopes
Author_Rute Goncalves
Bearer Plants
Biological Assets
Carrying Amount
Category=KFCF
Category=KFCM
Code Law Countries
Country Level Variable
disclosure
Disclosure Index
Disclosure Level
empirical disclosure research
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Fair Valuation Models
fair value analysis
financial reporting for agriculture firms
High Quality Accounting Standards
Higher Disclosure Level
IAS 41
IASB
IASB's Conceptual Framework
IASB’s Conceptual Framework
IFRS
IFRS Adoption
IFRS Foundation
IFRS Reporting
international financial reporting
Key Research Issue
Low Disclosure Levels
Mandatory IFRS Adoption
Non-financial Assets
Ohlson Model
Patricia Teixeira Lopes
valuation methodology
value
value relevance
Voluntary Disclosure

Product details

  • ISBN 9780815371410
  • Weight: 249g
  • Dimensions: 138 x 216mm
  • Publication Date: 11 Oct 2017
  • Publisher: Taylor & Francis Inc
  • Publication City/Country: US
  • Product Form: Hardback
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Description

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.

About Patricia Lopes | Rute Goncalves
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.

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