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Accounting for Biological Assets.

Author: Rute Gon?alves
Publisher: London : Taylor and Francis, 2017.
Series: Routledge Focus on Business and Management
Edition/Format:   eBook : Document : English
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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Genre/Form: Electronic books
Additional Physical Format: Print version:
Gon?alves, Rute.
Accounting for Biological Assets.
London : Taylor and Francis, 2017
(OCoLC)1001270667
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Rute Gon?alves
ISBN: 135124681X 9781351246811 9781351246804 1351246801
OCLC Number: 1007233237
Description: 1 online resource (128 pages) : illustrations
Contents: 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 41Recent 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: MeasurementBiological 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 issues5 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 evidenceExplanatory drivers --
Conclusions --
Notes --
6 Main findings and future avenues of research --
References --
Appendices --
Annexes
Series Title: Routledge Focus on Business and Management

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. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.

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