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Accounting for biological assets

Author: Rute Gonçalves; Patricia Teixeira Lopes
Publisher: New York : Routledge, 2018.
Edition/Format:   eBook : Document : English : 1 EditionView all editions and formats
Summary:
This book explores accounting for biological assets undifer 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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Gonçalves, Rute, 1977- author.
Accounting for biological assets
New York : Routledge, 2018
(DLC) 2017037130
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Rute Gonçalves; Patricia Teixeira Lopes
ISBN: 9781351246828 1351246828 9781351246804 1351246801
OCLC Number: 1006520976
Description: 1 online resource.
Contents: Overview --
International accounting standard 41 agriculture --
Accounting for biological assets : current debate --
Fair value relevance of biological assets --
Empirical evidence --
Main findings and future avenues of research.
Responsibility: Rute Gonçalves and Patricia Teixeira Lopes.

Abstract:

This book explores accounting for biological assets undifer 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 undifer 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, stakeholdifers, students, accountants and auditors who need to undiferstand disclosure and measurement practices of biological assets undifer IAS 41.

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