عنوان
پدید آورنده
موضوع
رده
کتابخانه
محل استقرار
1351246801
135124681X
9781351246804
9781351246811
b383544
Accounting for Biological Assets.
[Book]
London
Taylor and Francis,
2017.
(128 pages) : illustrations.
Routledge Focus on Business and Management
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 measuringThis 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 measuringThis 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",,,,"Cover"; "Half Title"; "Series Information"; "Title Page"; "Copyright Page"; "Table of contents"; "List of tables"; "List of appendices"; "List of annexes"; "List of abbreviations"; "1 Overview"; "Note"; "2 International Accounting Standard 41 Agriculture"; "Overview"; "About IAS 41 and how it should be read"; "Objective of IAS 41"; "The scope of IAS 41 and its exemptions"; "Definitions"; "Recognition and measurement"; "Recognition in profit or loss"; "Inability to measure fair value reliably"; "Government grants" "Disclosure requirements of IAS 41"Recent amendments"; "3 Accounting for biological assets: Current debate "; "State of the art: Disclosure and measurement"; "Introduction"; "Literature review"; "Disclosure requirements of IAS 41"; "Measurement requirements of IAS 41"; "Firm and country-level drivers: Disclosure and measurement"; "Firm-level variables: Disclosure"; "Biological assets intensity"; "Ownership concentration"; "Firm size"; "Auditor type"; "Internationalisation level and listing status"; "Profitability"; "Sector" "Firm-level variables: Measurement"Biological assets intensity"; "Firm size"; "Listing status"; "Regulation expertise"; "Potential growth"; "Leverage"; "Sector"; "Country-level variables"; "Country classification"; "Country-level variable: Disclosure"; "Country-level variable: Measurement"; "Disclosure index"; "Notes"; "4 Fair value relevance of biological assets"; "Introduction"; "Literature review"; "Fair value relevance under international financial reporting"; "Fair value relevance of non-financial assets"; "Theoretical background" "Key research issues"5 Empirical evidence"; "Questions"; "Sample"; "Disclosure index"; "Main results"; "Disclosure"; "Sample"; "Firm and country-level drivers"; "Some descriptive evidence"; "Explanatory drivers"; "Conclusions"; "Measurement"; "Sample"; "Relationship between measurement practice and the type of biological assets"; "Firm and country-level drivers"; "Some descriptive evidence"; "Explanatory drivers"; "Conclusions"; "Fair value relevance of biological assets"; "Sample"; "Research model"; "Variables description" "Some descriptive evidence"Explanatory drivers"; "Conclusions"; "Notes"; "6 Main findings and future avenues of research"; "References"; "Appendices"; "Annexes
Electronic books
Rute Gon?alves
مطالعه متن کتاب [Book]
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