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- Title
INTERNATIONAL ACCOUNTING STANDARD 41 (IAS 41) -- IMPLICATION FOR REPORTING CROP ASSETS.
- Authors
GABRIEL, NIŢĂ CORNEL; ŞTEFEA, PETRU
- Abstract
A series of articles were written regarding International Accounting Standard 41 (IAS 41) -- Agriculture in order to outpost the implication of this standard over valuating the different biological assets. Valuation of crop assets are also a part of the IAS 41 objective. Anyway, this paper investigates the implications of International Accounting Standard 41 for European Union (EU) entities reporting on holdings of crop asset from three points of view: implications of production forecast over the accurate accounting, the impact over cash flows and the possibility like companies to use accounting methodology in their interests.
- Subjects
AGRICULTURAL accounting; INTERNATIONAL accounting standards; ASSETS (Accounting); FAIR value; EUROPEAN Union
- Publication
Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2013, Vol 15, Issue 3, p100
- ISSN
1453-1410
- Publication type
Article