Zobrazeno 1 - 10
of 465
pro vyhledávání: '"biological assets"'
Autor:
Mustafa Kıllı, İlker Kefe
Publikováno v:
Data in Brief, Vol 54, Iss , Pp 110288- (2024)
This data article aims to analyze the intellectual structure of farm accounting studies by examining bibliometric features. A dataset comprising 190 documents from the ISI Database within the farm accounting field was utilized. It delved into various
Externí odkaz:
https://doaj.org/article/632bd6b399e04e5bae35904054a3931b
Autor:
Zaimah Abdullah, Sumaia Ayesh Qaderi, Arifatul Husna Binti Mohd Ariff, Sitraselvi Chandren, Rohaida Abdul Latif
Publikováno v:
Cogent Business & Management, Vol 10, Iss 3 (2023)
AbstractThis study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by examining the effect of chief executive officer (CEO), chief financial officer (CFO), and board attributes on fair value agr
Externí odkaz:
https://doaj.org/article/66b5bb539771458aad7493389a5dcab2
Publikováno v:
Jurnal Akuntansi Aktual, Vol 10, Iss 1, Pp 37-51 (2023)
Abstract Biological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69. The PSAK 69 requires the use of the fair value method to m
Externí odkaz:
https://doaj.org/article/6336179bc08949e39dba8c7265f6dea5
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 Akuntansi, Vol 12, Iss 1, Pp 51-62 (2022)
The agricultural sector is a sector that plays an important role ini the Indonesian economy because Indonesia is an agriculture country. In agriculture companies, biological asset are part of the company’s assets. This study examines the effect of
Externí odkaz:
https://doaj.org/article/36cab44e4e68438da9a7f73dd74e7948
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
Autor:
Hanna Hryshchuk, Yevheniia Kaliuha, Nataliia Kuprina, Vitalina Babenko, Anastasiia Kashperska
Publikováno v:
Journal of Information Technology Management, Vol 14, Iss Special Issue: Digitalization of Socio-Economic Processes, Pp 78-103 (2022)
The economic events of recent years caused by the effects of the pandemic have contributed to rising farm costs. Determining the unit cost of current biological assets of crop production and detailing these costs by major categories is one way to opt
Externí odkaz:
https://doaj.org/article/ce86dcfa933c445aa5610860fe75a92a
Publikováno v:
Euro Economica. 41(1):67-75
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1064377
Publikováno v:
CECCAR Business Review. 3(8):11-22
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1068022