ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 9, Number 1, Year 2021BIOLOGICAL ASSETS ACCOUNTING IN THE AGRICULTURAL SECTOR | Download | Author(s): Monica Laura Zlati, Cristian Mirica | DOI: 104316/EJAFB.2021.911 | | Abstract: Biological assets are a basic renewable resource for the agricultural sector. Due to their complex nature and transformation of their structure or destination over time, the recognition and accounting treatment of biological assets is a challenge for small agricultural entities due to the limited nature of the business and due to the disclosure of assets required by current accounting. The paper aims are to approach by empirical methods the casuistry of biological assets from an accounting perspective and to present a dashboard for adequate accounting procedures in the case of biological assets. The article is useful to economic entities in the agricultural sector, bringing to light the latest practices regarding accounting approach for biological assets by reference to the international IAS / IFRS standards. | Keywords: Agriculture, Biological Assets, International Standards, Accounting Procedures | References: 1. Argilés, J. M., Garcia-Blandon, J., & Monllau, T. (2011). Fair Value Versus Historical Cost-based Valuation For Biological Assets: Predictability Of Financial Information. Revista De Contabilidad, 14(2), 87-113. Https://doi.org/https://doi.org/10.1016/S1138-4891(11)70029-2
2. Cosmulese, C. G. L., Grosu, V., & Hlaciuc, E. (2017). Definitions Attributed To Goodwill In The Economic Literature And Conceptual Delimitations Regarding The Way Of Valuation And Exposure Of This Patrimonial Component In The Balance Sheet. Ecoforum Journal, 6(3).http://www.ecoforumjournal.ro/index.php/eco/article/view/737
3. Cosmulese, C. G., & Ciubotariu, M. (2017, November). An Overall Analysis On The Implementation Of European Funds In Romania. In International Business Information Management Conference 30th IBIMA, Madrid, Spain (pp. 5732-5742).
4. Cosmulese, C.G. (2019). A Literature Review Of Articles Assessing The Extent Of Compliance With IAS 41, European Journal Of Accounting, Finance & Business, 10(20), Http://accounting-management.ro/index.php?pag=showcontent&issue=20&year=2019
5. EU Cereal Farm Report Based On 2017 FADN Data, Retrieved January 10, 2021 From Https://www.madr.ro/docs/rica/raport-ferme-cerealeRICA2017.pdf
6. Feleag?, L., Feleag?, N., & R?ileanu, V. (2012). Theoretical Considerations About Implementation Of IAS 41 In Romania. Theoretical And Applied Economics, 2(2), 31-38.
7. IFRS- International Financial Reporting Standards, Part A, CECCAR, Bucharest, 2015.
8. Lefter, V., & Roman, A. G. (2007). IAS 41 Agriculture: Fair Value Accounting. Theoretical And Applied Economics, 5(510), 15-22.
9. Mates, D., Grosu, V., Hlaciuc, E., Bostan, I., Bunget, O., Domil, A., ... & Artene, A. (2015). Biological Assets And The Agricultural Products In The Context Of The Implementation Of The IAS 41: A Case Study Of The Romanian Agro-food System. Archives Of Biological Sciences, 67(2), 705-714.
10. Mate?, D., & Grosu, V. (2008). Evaluating And Recognising Biological Assets And Agricultural Activities According To IAS 41. Lucrari StiintificeSeria Agronomie, 51, 457-462.
11. Svensson A, Nylen A, Gunnevik A (2008). How Fair Is Fair? The Swedish Forest Industry?s Application Of The IAS 41–Agriculture”. Master's Thesis.
12. Wen-hsin Hsu, A., Liu, S., Sami, H., & Wan, T. (2019). IAS 41 And Stock Price Informativeness. Asia-Pacific Journal Of Accounting & Economics, 26(1-2), 64-89
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