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

Buch 13 von 107: Routledge Focus on Business and Management

Gonçalves, Rute; Lopes, Patrícia

 
9781032096223: Accounting for Biological Assets (Routledge Focus on Business and Management)
Softcover
ISBN 10: 1032096225 ISBN 13: 9781032096223
Verlag: Routledge, 2021

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 a

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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
2021
Sprache
Englisch
ISBN 10 
1032096225
ISBN 13 
9781032096223
Einband
Taschenbuch
Auflage
1
Anzahl der Seiten
118
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