Biological Assets
- Accounting
A Gain Or Loss On Initial Recognition Of A Biological Asset
In the case of biological assets a loss may take place on initial recognition for the reason that costs to…
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Arguments For And Against Fair Value Measures For Biological Assets
Arguments for and against the use of fair value as the measurement basis for biological assets and agricultural produce:The IASB…
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Problemetic Aspects Of IAS 41 Accounting for Biological Assets
International Accounting Standard (IAS) 41 was a controversial standard when it was initially issued in 2000, mainly for the reason…
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