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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...
Biological assets reporting: Is the increase in value caused by the biological transformation revenue?
agricultural produce biological assets biological transformation IFRS revenue
2014/2/24
Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on ...