{"product_id":"accounting-for-biological-assets-paperback","title":"Accounting for Biological Assets - Paperback","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eRute Gonçalves\u003c\/b\u003e (Author), \u003cb\u003ePatrícia Lopes\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThis 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. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eIdentifying 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. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eBased 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. \u003c\/p\u003e\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eRute Gonçalves\u003c\/strong\u003e is Accounting Supervisor at Centrar, S.A. RAR Group, Portugal. She has previously taught at the University of Porto, Portugal.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003ePatr\u003c\/strong\u003e\u003cb\u003eí\u003c\/b\u003e\u003cstrong\u003ecia Teixeira Lopes\u003c\/strong\u003e is Associate Dean at Porto Business School, Portugal. She was a research member of INTACCT, a European project on the application of the IAS\/IFRS in Member States of the European Union. \u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 118\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.32 x 8.43 x 5.43 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e June 30, 2021\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":53849198985523,"sku":"9781032096223","price":63.68,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0300\/5595\/6612\/files\/VHY37wD9Pj9781032096223.webp?v=1786568187","url":"https:\/\/www.vysn.com\/en-ca\/products\/accounting-for-biological-assets-paperback","provider":"VYSN","version":"1.0","type":"link"}