Accounting for biological assets
Auteur :
Gonçalves, Rute / Lopes, PatrÃcia
Éditeur :
Taylor & Francis Ltd
ISBN :
9781032096223
Date de publication :
30 juin 2021
Dimensions :
21,6 x 13,8 cm
Poids :
453 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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