Biological Assets
Comparative Analysis between the Value of Biological Assets and Agricultural Products, Using Market Approaches and Income Approaches in the Post PSAK 69 Agriculture at Palm Oil Plantation
... in assets quantitatively and qualitatively. Biological asset can provide new agricultural products as the addition of equal biological ...these biological changes, measurement which is able to ...
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Clarifying fair value accounting challenges in the reporting of biological assets in the public sector by referring to ASGISA-EC
... on biological assets is detailed as biological assets and the related agricultural activities have not been dealt with by the IASB prior to the drafting of IAS ...for biological ...
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Valuation issues of the current biological assets and their presentation in the enterprise financial report (statements)
... current biological assets and their reflection in the financial statements of the ...current biological assets of the enterprise are ...current biological assets and its ...
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The Fair Value Model for the Measurement of Biological Assets and Agricultural Produce in the Czech Republic
... for biological assets according to the International Financial Reporting Standards both in its full version for quoted companies and for small and medium-sized ...
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A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation
... of biological assets, but also the subsequent preparation and completion of accounts, and more specifically the income calculation for the accounting ...
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Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
... for biological assets in a form of bearer plants measurement using the IFRS13 methodology and the treatments of the amendments to the IAS 16 and IAS ...the assets could be controversial and the eff ...
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The Implementation of Fair Value on Short Term Assesment of Biological Assets
... the biological assets with the object of research ...of biological assets ...of biological assets, such as short term biological assets at ...
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Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information
... sense in the natural setting in which accounting is produced and used. We agree on this point and on the need to require verifiability in accounting. Watts (2006) contends that lack of verifiability in accounting ...
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Fair value versus historical cost-based valuation for biological assets: predictability of financial information
... for biological assets with respect to ...of biological assets in ...for biological assets, we find no significant differences in future cash flow predictive ...
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Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers
... the biological assets through monetary ...prepare biological asset until it can produce various ...cost-based biological asset valuation concept only measures biological asset in terms ...
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Is the biological assets measured by historical cost value-related?
... of biological assets and government grants related to agricultural ...that biological assets should be measured at fair value, and historical cost only can be applied when the fair value ...
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Fair Value for Biological Assets: An Empirical Approach
... Cost standardization is recommendable to avoid under or overvaluation of assets by the entities; therefore, a standard cost to evaluate biological assets would be feasible for this proposal. Stickney ...
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An application guideline for the fair value accounting of biological assets
... on biological assets in the annual reports; an assessment of the valuation challenges experienced, the valuation factors considered and the frequency thereof; an analysis of the valuation inputs applied and ...
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Accounting Standard Review of Biological Assets Based on Indonesia Government
... of biological assets and agricultural products for agricultural entities in ...of biological asset of agricultural entities in Indonesia which adopt full of IAS- 41 ...for biological ...
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Biological assets reporting: Is the increase in value caused by the biological transformation revenue?
... of biological assets in ...of biological assets (except administra- tion cost) should not be reported in the net profit or loss when incurred, but such costs should be charged directly to ...
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Accounting Treatment of Biological Assets for Agricultural Companies in Jember and Bondowoso
... related biological assets of a ...of biological asset in Jember plantation companies in state-owned plantation companies in Jember and Bondowoso regencies, namely PTPN 12 and PTPN 11 (PG ...in ...
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Measurement of Agricultural Activities According to the International Financial Reporting Standards
... Source: Lakatos et. al (2013): A Nemzetközi Pénzüg As we stated above, the IAS 41 Agriculture reg produce at the time of harvest. By the Framework w agriculture produce just in case of the entity has co very likely that ...
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Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?
... The main aim of the paper is the evaluation of appropriateness of different ways of measurement and reporting of different groups of biological assets. A major impetus for the evaluation is the publication ...
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Practical Assessment (Real Life) of Agricultural Accounting in Ahmara Region, Ethiopia The Case of Bahir Dar Town Agricultural Firm
... of biological assets, whether plant or animal, which means that it is inappropriate to apply IAS (41) which means that the fair value accounting at all stages; requires some changes in legislation that may ...
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A practical guide to accounting for agricultural assets. November 2009
... of biological assets and agricultural produce and from the change in fair value less costs to sell of biological assets, which has to be disclosed in accordance with IAS 41 para 40, will be ...
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