Value relevance of biological assets under IFRS
R Gonçalves, P Lopes, R Craig - Journal of international accounting …, 2017 - Elsevier
This paper examines the value relevance of fair value accounting for biological assets under
IAS 41 Agriculture, using 389 firm-year observations from 2011 to 2013 of listed firms in 27 …
IAS 41 Agriculture, using 389 firm-year observations from 2011 to 2013 of listed firms in 27 …
[PDF][PDF] Accouting in Agriculture: Disclosure practices of listed firms
R Gonçalves, P Lopes - Contabilidade & Gestão: Portuguese Journal of …, 2015 - occ.pt
This paper analyzes disclosures practices of accounting in agriculture under the
International Accounting Standard (IAS) 41–Agriculture of 270 listed firms worldwide that …
International Accounting Standard (IAS) 41–Agriculture of 270 listed firms worldwide that …
How Company Characteristics Influence Measurement Practices and Disclosure Level Prescribed within IAS 41
MS Altarawneh - Journal of Risk and Financial Management, 2023 - mdpi.com
This research paper describes the accounting practices of Jordanian companies engaged in
agricultural activities, and identifies the influence of company characteristics on …
agricultural activities, and identifies the influence of company characteristics on …
An Assessment of Compliance with Disclosure Requirements of IAS 41 (Agriculture) By Listed Agricultural Firms in Nigeria
N Ibrahim - American International Journal of Agricultural Studies, 2019 - acseusa.org
This study examined the extent of compliance with disclosure requirements of IAS 41 by
agricultural companies listed on the Nigerian Stock Exchange (NSE) for the period of 5 …
agricultural companies listed on the Nigerian Stock Exchange (NSE) for the period of 5 …
[图书][B] Accounting for biological assets
R Gonçalves, P Lopes - 2017 - taylorfrancis.com
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 …
the recent adjustments introduced by the IASB which allow firms to choose between cost or …
Formation of the Accounting Policy for Biological Assets: Theoretical and Analytical Aspects N
N Stonciuviene, D Zinkeviciene… - … on Accounting and …, 2015 - search.proquest.com
Lately, the consistency of accounting for biological assets, value measurement methods,
and presentation in financial reports remain an evolving subject of scientific analytic …
and presentation in financial reports remain an evolving subject of scientific analytic …