Historical Cost Versus Fair Value Of Biological Assets
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| Author | : Rute Gonçalves |
| Publisher | : Routledge |
| Total Pages | : 98 |
| Release | : 2017-10-16 |
| Genre | : Business & Economics |
| ISBN | : 1351246801 |
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.
| Author | : Dong Phong Nguyen |
| Publisher | : World Scientific |
| Total Pages | : 808 |
| Release | : 2021-02-10 |
| Genre | : Business & Economics |
| ISBN | : 9811227160 |
Recent Developments in Vietnamese Business and Finance, is the first volume in the series titled Vietnam and the Global Economy. This edited volume is a collection of papers presented at the International Conference on Business and Finance (ICBF) 2019, organized by the Institute of Business Research (IBR), University of Economics Ho Chi Minh City, Vietnam, and focuses on recent issues in business and finance with Vietnam as the main focus of study. The book covers various issues from innovation to gender equality and the banking sector, with analyses on the policies and managerial implications.
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 104 |
| Release | : 2006 |
| Genre | : Business & Economics |
| ISBN | : |
| Author | : Douglas W. Allen |
| Publisher | : MIT Press |
| Total Pages | : 280 |
| Release | : 2004 |
| Genre | : Business & Economics |
| ISBN | : 9780262511858 |
A theoretical and empirical study of agricultural contracts and organization based on the transaction cost framework.
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 32 |
| Release | : 2004 |
| Genre | : Assets (Accounting) |
| ISBN | : |
| Author | : AICPA |
| Publisher | : John Wiley & Sons |
| Total Pages | : 605 |
| Release | : 2019-09-16 |
| Genre | : Business & Economics |
| ISBN | : 1948306638 |
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting
| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 198 |
| Release | : 2010 |
| Genre | : Financial statements |
| ISBN | : |
| Author | : Charles Elad |
| Publisher | : |
| Total Pages | : 152 |
| Release | : 2011 |
| Genre | : Agriculture |
| ISBN | : 9781904574736 |
| Author | : Mark L. Zyla |
| Publisher | : Wiley |
| Total Pages | : 443 |
| Release | : 2009-12-02 |
| Genre | : Business & Economics |
| ISBN | : 9780470500248 |
A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
| Author | : International Accounting Standards Committee |
| Publisher | : |
| Total Pages | : 21 |
| Release | : |
| Genre | : |
| ISBN | : 9780598031181 |
