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Accounting for Biological Assets
Paperback
Series: Routledge Focus on Business and Management
ISBN13: 9781032096223
Publisher: Routledge
Published: Jun 30 2021
Pages: 118
Weight: 0.26
Height: 0.32 Width: 5.43 Depth: 8.43
Language: English
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
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