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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 a

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9781032096223
  • Indbinding:
  • Paperback
  • Sideantal:
  • 118
  • Udgivet:
  • 30. juni 2021
  • Størrelse:
  • 138x216x0 mm.
  • Vægt:
  • 453 g.
  • 2-3 uger.
  • 17. december 2024
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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 a

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