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Accounting for Biological Assets

By: Rute Goncalves (Author) , Patricia Lopes (Author)

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Ksh 4,550.00

Format: Paperback or Softback

ISBN-13: 9781032096223

Publisher: Taylor & Francis Ltd

Publication Date: Jun 30th, 2021

Dimension: 21.60 x 13.80 x 38.00 cms

Category: Financial accounting

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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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