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- Title
إمكانية اعتماد معيار IAS41 في قياس والكشف عن الأصول البيولوجية في العراق الوحدات الاقتصادية (دراسة تطبيقية في دواجن الريباس). وشركة الأعلاف).
- Authors
يحيى رضي صالح; أحمد ساد جاري
- Abstract
The research aims to demonstrate the adoption of the international accounting standard IAS41 in the measurement and disclosure of biological assets in the Iraqi agricultural units, by applying it to the Al-Ribas Poultry and Feed Company listed on the Iraq Stock Exchange, where the Al-Ribas Poultry and Feed Company was chosen from among 7 companies representing the agricultural sector in Iraq According to the availability of data for five years, the measurement tables at fair value and tables of financial statements were presented to disclose the biological assets at the fair value of the company in light of the adoption of the IAS41 standard, and one of the most important conclusions reached by the researcher is the possibility of adopting the international accounting standard IAS41 in agricultural economic units Iraq and the evaluation of biological assets according to the market approach, and the possibility of disclosing biological assets in the Iraqi agricultural economic units according to the requirements of the IAS41 standard, while the most important recommendations that he reached were the need to measure biological assets at fair value because this measurement is commensurate with the nature of these assets that go through many From the stages of biological transformation in addition to changes in market prices, and the adoption of the international accounting standard IAS41 in a Iraqi agricultural economic units.
- Subjects
IRAQ; FAIR value accounting; FAIR value; FINANCIAL statements; ACCOUNTING standards; AGRICULTURE; MARKET prices; UNITS of measurement; DISCLOSURE
- Publication
Journal of Administration & Economics, 2023, Issue 137, p175
- ISSN
1813-6729
- Publication type
Article
- DOI
10.31272/JAE.46.2023.137.13