Accounting for Biological Assets (Routledge Focus on Business and Management) - Hardcover

Gonçalves, Rute; Lopes, Patrícia

Hardcover

ISBN 10: 0815371411 ISBN 13: 9780815371410

Verlag: Routledge, 2017

Inhaltsangabe

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 assets, this concise guide examines the value relevance of measuring those assets at fair value. Based on an international study of a wide selection of firms, countries and drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors to better understand disclosure and measurement practices under IAS 41.

Über diesen Titel

Über die Autorin bzw. den Autor

Rute Gonçalves is Accounting Supervisor at Centrar, S.A. RAR Group, Portugal. She has previously taught at the University of Porto, Portugal.

Patrícia Teixeira Lopes is Associate Dean at Porto Business School, Portugal. She was a research member of INTACCT, a European project on the application of the IAS/IFRS in Member States of the European Union.

Details zur Ausgabe

• Verlag: Routledge
• Erscheinungsdatum: 2017
• Sprache: Englisch
• ISBN 10: 0815371411
• ISBN 13: 9780815371410
• Einband: Gebundene Ausgabe
• Anzahl der Seiten: 118
• Kontakt zum Hersteller: BOOKS etc..; cs@booksetc.co.uk; ; BOOKS etc.; Aldershot; Vereinigtes Königreich
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