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Accounting for Biological Assets
- Binding:
- Paperback
- Pages:
- 118
- Published:
- June 29, 2021
- Dimensions:
- 138x216x0 mm.
- Weight:
- 453 g.
Delivery:
1-2 weeks
Expected delivery: December 11, 2024
Description of Accounting for Biological Assets
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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