Accounting for Biological Assets (Routledge Focus on Business and Management) - Hardcover

Buch 13 von 107: Routledge Focus on Business and Management

Gonçalves, Rute; Lopes, Patrícia

 
9780815371410: Accounting for Biological Assets (Routledge Focus on Business and Management)
Hardcover
ISBN 10: 0815371411 ISBN 13: 9780815371410
Verlag: Routledge, 2017

Inhaltsangabe

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 explain disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. Based on an international study of a wide selection of firms, countries and drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors to better understand disclosure and measurement practices under IAS 41.

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Über die Autorin bzw. den Autor

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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Verlag
Routledge
Erscheinungsdatum
2017
Sprache
Englisch
ISBN 10 
0815371411
ISBN 13 
9780815371410
Einband
Gebundene Ausgabe
Anzahl der Seiten
118
Kontakt zum Hersteller
BOOKS etc..
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BOOKS etc.
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Verantwortliche Person
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9781032096223: Accounting for Biological Assets (Routledge Focus on Business and Management)

Vorgestellte Ausgabe

ISBN 10:  1032096225 ISBN 13:  9781032096223
Verlag: Routledge, 2021
Softcover