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Accounting for Biological Assets by Rute Gonçalves at Abbey's Bookshop,
Accounting for Biological Assets
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Rute Gonçalves Patrícia Lopes

Accounting for Biological Assets

Rute Gonçalves,  Patrícia Lopes

$112

Hardback

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English
Routledge
11 October 2017
Financial accounting; Management accounting & bookkeeping
Series: Routledge Focus on Business and Management
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.
By:   ,
Imprint:   Routledge
Country of Publication:   United States
Dimensions:   Height: 216mm,  Width: 138mm, 
Weight:   249g
ISBN:   9780815371410
ISBN 10:   0815371411
Series:   Routledge Focus on Business and Management
Pages:   118
Publication Date:  
Audience:   College/higher education ,  Primary
Format:   Hardback
Publisher's Status:   Active
Table of contents Part I Overview Part II International Accounting Standard 41 Agriculture Part III Accounting for biological assets – current debate Part IV Fair value relevance of biological assets Part V Empirical evidence Part VI Main findings and future avenues of research

Rute Gonçalves is Accounting Supervisor at Centrar, S.A. RAR Group, Portugal. She has previously taught at the University of Porto, Portugal. Patrícia Teixeira Lopes is Associate Dean at Porto Business School, Portugal. She was a research member of INTACCT, a European project on the application of the IAS/IFRS in Member States of the European Union.

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