Accounting for biological assets

著者

    • Gonçalves, Rute
    • Lopes, Patricia Teixeira

書誌事項

Accounting for biological assets

Rute Gonçalves and Patrícia Teixeira Lopes

（Routledge focus on business and management）（Routledge focus）

Routledge, 2018

  • : hbk

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注記

Includes bibliographical references (p. [69]-78) and index

内容説明・目次

内容説明

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.

目次

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

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