Zobrazeno 1 - 10
of 197
pro vyhledávání: '"IAS 41"'
Publikováno v:
Journal of Accounting and Investment, Vol 25, Iss 2, Pp 637-651 (2024)
Research aims: This study aims to investigate the market reaction of post-IAS 41 implementation in Indonesia. IAS 41 Agriculture requires companies to measure biological assets at fair value, which will increase asset values and profit in the first y
Externí odkaz:
https://doaj.org/article/8ed7167bbbf1471ea2fcf7990728fdfb
Publikováno v:
Revista de Management Comparat International, Vol 24, Iss 2, Pp 158-172 (2023)
This article compares and contrasts two financial and non-financial standards, IAS 41 Agriculture and GRI 13 Agriculture, Aquaculture and Fishing to check if they mirror one another and what are the connections or disconnections between them, whether
Externí odkaz:
https://doaj.org/article/e68e9f2e170f4fa082429c99d170b357
Publikováno v:
Revista Contemporânea de Contabilidade, Vol 20, Iss 54 (2023)
O objetivo do estudo foi identificar a influência do método de mensuração de ativos biológicos na qualidade dos lucros das empresas que exploram atividades agropecuárias. Os dados do período de 2009 a 2017, de uma amostra de 228 companhias lis
Externí odkaz:
https://doaj.org/article/a5b8edb1c1ea4f7c8471d0e595a1a7a0
Publikováno v:
Revista Catarinense da Ciência Contábil, Vol 22 (2023)
Brazil is one of the emerging countries that has adopted the IFRS, and agribusiness plays a relevant role in the Brazilian economy, turning the country into an important player in the review and discussion process of international standards. The obje
Externí odkaz:
https://doaj.org/article/78f8a62a4f8f4e73a45e8c3b152e9bac
Publikováno v:
Jurnal Dinamika Akuntansi dan Bisnis, Vol 9, Iss 2, Pp 205-222 (2022)
This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2
Externí odkaz:
https://doaj.org/article/6f12cae253de467782b094dc3a5c93b4
Publikováno v:
CECCAR Business Review, Vol 3, Iss 8, Pp 11-22 (2022)
The accounting treatment and the information related to the agricultural activity that should be provided by entities operating in the agricultural sector and applying the International Financial Reporting Standards are stated by the International Ac
Externí odkaz:
https://doaj.org/article/0adcd4e147c8470b9ee940ce1e0fb841
Publikováno v:
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, Vol 18, Iss 35 (2023)
The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more accurately as an alternativ
Externí odkaz:
https://doaj.org/article/f69954281ae94ce4a136c3b7c0c1a7a0
Publikováno v:
CECCAR Business Review. 3(8):11-22
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1068022
Publikováno v:
CECCAR Business Review, Vol 2, Iss 4, Pp 28-38 (2021)
This paper presents a series of conceptual and practical aspects regarding the accounting treatment of grants in agriculture according to the national regulations, namely the Order of the Minister of Public Finance No. 1802/2014 for the approval of t
Externí odkaz:
https://doaj.org/article/307ea48a8787439a8fb741cfd1b833f3
Publikováno v:
CECCAR Business Review. 2(04):28-38
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=953886