Accounting for Biological Assets

By Patrcia Lopes, Patrícia Lopes, Rute Goncalves

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

• Format: Paperback
• Language: English
• ISBN: 1032096225
• ISBN13: 9781032096223
• Release Date: June 2021
• Publisher: Routledge
• Length: 118 Pages
• Weight: 0.26 lbs.
• Dimensions: 0.3" x 5.4" x 8.4"