Artículos relacionados a Accounting for Biological Assets (Routledge Focus on...

Accounting for Biological Assets (Routledge Focus on Business and Management) - Tapa dura

Libro 13 de 107: Routledge Focus on Business and Management

Gonçalves, Rute; Lopes, Patrícia

 
9780815371410: Accounting for Biological Assets (Routledge Focus on Business and Management)
Tapa dura
ISBN 10: 0815371411 ISBN 13: 9780815371410
Editorial: Routledge, 2017

Sinopsis

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 assets, this concise guide examines the value relevance of measuring those assets at fair value. Based on an international study of a wide selection of firms, countries and drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors to better understand disclosure and measurement practices under IAS 41.

"Sinopsis" puede pertenecer a otra edición de este libro.

Acerca del autor

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.

"Sobre este título" puede pertenecer a otra edición de este libro.

Editorial
Routledge
Año de publicación
2017
Idioma
Inglés
ISBN 10 
0815371411
ISBN 13 
9780815371410
Encuadernación
Tapa dura
Número de edición
1
Número de páginas
118
Contacto del fabricante
Taylor and Francis, GPSR Taylor and Francis
gpsr@taylorandfrancis.com

Taylor & Francis Verlag GmbH, Kaufingerstraße 24
München
80331
Alemania