Accounting for Biological Assets (Routledge Focus on Business and Management) - Image 1

£56.75

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

Name: Accounting for Biological Assets (Routledge Focus on Business and Management)
Brand: Routledge
Price: 56.75 GBP
Availability: InStock

Audits & Auditing

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Description

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 inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.

Product Specifications

Brand: Routledge
Format: hardcover
ASIN: 0815371411
Category: Books > Subjects > Business, Finance & Law > Accounting > Audits & Auditing
Domain: Amazon UK
Release Date: 17 October 2017
Listed Since: 07 August 2017

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

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