Accounting for Biological Assets, Hardcover by Gonçalves, Rute; Lopes, Patríc...-image

Accounting for Biological Assets, Hardcover by Gonçalves, Rute; Lopes, Patríc...

$ 47.98

Number of Pages: 108 Pages Publisher: Routledge Publication Year: 2017 Book Title: Accounting for Biological Assets ISBN: 9780815371410 Language: English Publication Name: Accounting for Biological ASSETS Series: Routledge Focus on Business and Management Ser. Author: Rute Gonçalves, Patrícia Teixeira Lopes Type: Textbook Subject Area: Technology & Engineering, Business & Economics Item Length: 8.5 in Subject: Accounting / Standards (Gaap, Ifrs, Etc.), Accounting / General, General, Agriculture / General, Auditing Item Width: 5.5 in width: 5.5 in Format: Hardcover Item Weight: 8.8 Oz

Description

Accounting for Biological Assets, Hardcover by Gonçalves, Rute; Lopes, Patríc.... Accounting for Biological Assets, Hardcover by Gonçalves, Rute; Lopes, Patrícia Teixeira, ISBN 0815371411, ISBN-13 9780815371410, Like New Used, Free shipping in the US 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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