Implementing Fair Value Accounting in the Agricultural Sector
Author: Charles Elad
Publisher:
Published: 2011
Total Pages: 152
ISBN-13: 9781904574736
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Accounting for Biological Assets
Author: Rute Gonçalves
Publisher: Routledge
Published: 2017-10-16
Total Pages: 98
ISBN-13: 1351246801
DOWNLOAD EBOOKThis 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.
Eurasian Economic Perspectives
Author: Mehmet Huseyin Bilgin
Publisher: Springer Nature
Published: 2020-09-28
Total Pages: 378
ISBN-13: 3030535363
DOWNLOAD EBOOKThis book presents selected papers from the 26th and 27th Eurasia Business and Economics Society (EBES) Conferences, held in Prague, Czech Republic, and Bali, Indonesia. While the theoretical and empirical papers gathered here cover diverse areas of economics and finance in various geographic regions, the main focus is on the latest research concerning banking and finance, as well as empirical studies on emerging economies and public economics. The book also includes studies on political economy and regional studies.
Implementing Accrual Accounting in the Public Sector
Author: Ms.Suzanne Flynn
Publisher: International Monetary Fund
Published: 2016-08-05
Total Pages: 59
ISBN-13: 1475521758
DOWNLOAD EBOOKThis technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.
Recent Developments In Vietnamese Business And Finance
Author: Dong Phong Nguyen
Publisher: World Scientific
Published: 2021-02-10
Total Pages: 808
ISBN-13: 9811227160
DOWNLOAD EBOOKRecent 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.
Financial Accounting and Reporting
Author: Mr Barry Elliott
Publisher: Pearson UK
Published: 2019
Total Pages: 1242
ISBN-13: 1292256028
DOWNLOAD EBOOKFinancial Accounting & Reporting is the book that helps students and professionals succeed in their studies and the workplace by providing practical support and clear principles for applying international standards and preparing financial statements. MyLab Accounting is not included. Students, if MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyLab Accounting should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.
Agricultural Value Chain Finance
Author: Calvin Miller
Publisher: Practical Action Publishing
Published: 2010
Total Pages: 0
ISBN-13: 9781853397028
DOWNLOAD EBOOK`This is a "must read" for anyone interested in value chain finance.---Kenneth Shwedel, Agricultural Economist --Book Jacket.
Fair Value Measurements
Author: International Accounting Standards Board
Publisher:
Published: 2006
Total Pages: 104
ISBN-13:
DOWNLOAD EBOOKResearch, Standard Setting, and Global Financial Reporting
Author: Mary E. Barth
Publisher: Now Publishers Inc
Published: 2007
Total Pages: 109
ISBN-13: 1601980086
DOWNLOAD EBOOKResearch, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.
The Nature of the Farm
Author: Douglas W. Allen
Publisher: MIT Press
Published: 2004
Total Pages: 280
ISBN-13: 9780262511858
DOWNLOAD EBOOKA theoretical and empirical study of agricultural contracts and organization based on the transaction cost framework.
