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Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
agriculture bearer assets IAS 41 measurement of agricultural assets plants
2017/2/21
The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 – Agriculture: Bearer Plants on the financial reporting in agriculture. The paper is based on the co...
Evaluation of applicability of IAS 41–Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic
fair value forestry accounting International Accounting Standards International Financial Reporting Standards present value
2016/10/14
The paper aims to evaluate the applicability of International Accounting Standard (IAS) 41 to the valuation of a growing stock of stands and entering its value in the corporate accounting system in th...
Amendments to the IAS 41 and IAS 16–implications for accounting of bearer plants
agriculture accounting agriculture produce biological assets IAS-IFRS
2016/5/11
Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concern...
Application of Fair Value Measurement Model in IAS 41 – Relation between Fair Value Measurement Model and Income Statement Structure
Measurement Fair value Agriculture
2010/10/20
Application of IAS 41 Agriculture is controversial. There is a lack of research in this area. Starting point of this paper is an analysis of special characteristics in agriculture. In comparison ...