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Accounting for biological assets

Author: Rute Gonçalves; Patricia Teixeira Lopes
Publisher: Abingdon, Oxon ; New York, NY : Routledge, 2018. ©2018
Series: Routledge focus on business and management.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
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  Read more...
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Additional Physical Format: Online version:
Gonçalves, Rute, 1977-
Accounting for biological assets.
New York : Routledge, 2018
(DLC) 2017049851
Document Type: Book
All Authors / Contributors: Rute Gonçalves; Patricia Teixeira Lopes
ISBN: 9780815371410 0815371411
OCLC Number: 1006517763
Description: 108 pages ; 23 cm.
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.
Series Title: Routledge focus on business and management.
Responsibility: Rute Gonçalves and Patrícia Teixeira Lopes.

Abstract:

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.

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