Read Comparative International Accounting. Fair value accounting in the agricultural sector

Comparative International Accounting. Fair value accounting in the agricultural sector

David Onditi

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Description:Seminar paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: A+, language: English, abstract: The changes that are taking place due to the globalisation of economies have led to a trend towards accounting standards of different countries being standardised. The accounting standard commonly used in the agricultural sector in IAS 41. IAS 41 is aimed at regulating the agricultural sector, which has been outside the discussions of accounting due to the lack of infrastructure and tradition for divulging or preparing its financial statements. The biological assets, according to IAS 41, should be valued at their fair value except for the cases where it would be impossible to estimate their value reliably. The main objective of this work is to determine how fair value accounting can be applied in the agricultural sector. The research will focus on the following research questions: Has IAS 41 enhanced the international comparability of accounting practices in the agricultural sector? How can biological assets fair value be measured, where there is no active market, in a reliable way in accordance to IAS 41?We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Comparative International Accounting. Fair value accounting in the agricultural sector. To get started finding Comparative International Accounting. Fair value accounting in the agricultural sector, you are right to find our website which has a comprehensive collection of manuals listed.
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Pages: 24

Format: PDF, EPUB & Kindle Edition

Publisher: Grin Verlag

Release: 2019

ISBN: 3668944148

Description: Seminar paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: A+, language: English, abstract: The changes that are taking place due to the globalisation of economies have led to a trend towards accounting standards of different countries being standardised. The accounting standard commonly used in the agricultural sector in IAS 41. IAS 41 is aimed at regulating the agricultural sector, which has been outside the discussions of accounting due to the lack of infrastructure and tradition for divulging or preparing its financial statements. The biological assets, according to IAS 41, should be valued at their fair value except for the cases where it would be impossible to estimate their value reliably. The main objective of this work is to determine how fair value accounting can be applied in the agricultural sector. The research will focus on the following research questions: Has IAS 41 enhanced the international comparability of accounting practices in the agricultural sector? How can biological assets fair value be measured, where there is no active market, in a reliable way in accordance to IAS 41?We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with Comparative International Accounting. Fair value accounting in the agricultural sector. To get started finding Comparative International Accounting. Fair value accounting in the agricultural sector, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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Comparative International Accounting. Fair value accounting in the agricultural sector

Comparative International Accounting. Fair value accounting in the agricultural sector

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