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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...
Trade and Market Selection: Evidence from Manufacturing Plants in Colombia
Manufacturing Plants Colombia
2015/9/18
We examine the link between trade liberalization and aggregate productivity, with a focus
on improved market selection resulting from a reduction in trade barriers and in the
dispersion of these bar...
THE LIFE CYCLE OF PLANTS IN INDIA AND MEXICO.
Mount Kinabalu is well known to climbers and adventurers all over the world – now a University of Queensland researcher is putting the Borneo mountain region on the map for trees that contain some of ...