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Om Accounting for Biological Assets

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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  • Språk:
  • Engelska
  • ISBN:
  • 9781032096223
  • Format:
  • Häftad
  • Sidor:
  • 118
  • Utgiven:
  • 30. juni 2021
  • Mått:
  • 138x216x0 mm.
  • Vikt:
  • 453 g.
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Leveranstid: 2-4 veckor
Förväntad leverans: 17. december 2024

Beskrivning av Accounting for Biological Assets

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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