Click Here to Download: https://ouo.io/ra9hCk Accounting for Biological Assets By: Rute Gonçalves; Patrícia Teixeira Lopes Publisher: Routledge Print ISBN: 9780815371410, 0815371411 eText ISBN: 9781351246804, 1351246801 Edition: 1st Copyright year: 2018 Format: EPUB Available from $ 10.00 USD SKU 9781351246804R90 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 inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41. Additional ISBNs 9780815371410, 9781351246811, 0815371411, 135124681X
