Accounting for Biological Assets

ISBN-13: 9781032096223 / Angielski / Miękka / 2021 / 118 str.

Patr?cia Lopes

Opis

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

Spis treści

Table of contents

Part I Overview

Part II International Accounting Standard 41 Agriculture

Part III Accounting for biological assets – current debate

Part IV Fair value relevance of biological assets

Part V Empirical evidence

Part VI Main findings and future avenues of research

O autorze

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.