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Eduardo Acuña,Antonio Pinto,Jorge Cancino,Simón Sandoval
Pág. 1217 - 1229
Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterpris...
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Guilherme Asai,Ricardo Ratner Rochman
O conceito de valor justo na agricultura, introduzido com a adoção das normas CPC 29 e IAS 41, entre 2009 e 2010, estabeleceu uma nova forma de mensurar e contabilizar os ativos biológicos. A mensuração dos ativos biológicos passa a ser feita, também, pe...
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Camila Alana Dias,Bruno Chacon Prata,Daniel Ramos Nogueira
Pág. 42 - 57
O propósito do artigo é analisar o nível de disclosure do IAS 41 ? Agriculture em 2017 das empresas australianas, objetivando compreender se as características das empresas impactam na divulgação. Para a análise, foi coletada uma amostra de 19 empresas l...
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Novi Wulandari Widiyanti, Bunga Maharani, Indah Purnamawati
Pág. 58 - 65
Application of IAS 41-Agriculture in developed countries contrast with agricultural entities conditions in developing countries especially for Indonesia. The adoption of IAS 41 makes DSAK-IAI issue PSAK 69 Agriculture intended for agricultural enti...
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Ingrid Baigrie,Danie Coetsee
AbstractThis article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agri...
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Treba Marsh, Mary Fischer
Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS...
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