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17.276  Articles
1 of 1.729 pages  |  10  records  |  more records»
This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 w... see more

This study aims to investigate whether value of biological assets measured by fair value and disclosure of biological assets has influence on firm value. The samples are agricultural companies listed on the Indonesia Stock Exchange between 2018 and 2020 w... see more

This study aims to analyze the treatment of depletion or decrease in the value of biological assets and its impact on financial reports on Wibowo Farm farms in Blitar. Data collection techniques using literature study, observation, interviews, and documen... see more

The research question guiding this research is "What are the Determining Factors of CPC 29 Disclosure in Brazilian Companies?". In this aspect, the research objective was to evaluate the main factors that affect the disclosure of information related to bi... see more

Consistent with the Financial Reporting Standards Board's international convergence and harmonization policy it is proposed that a new accounting regime will prescribe the financial reporting practice and minimum disclosure requirements for agricultural a... see more

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 entit... see more

The research question guiding this research is "What are the Determining Factors of CPC 29 Disclosure in Brazilian Companies?". In this aspect, the research objective was to evaluate the main factors that affect the disclosure of information related to bi... see more

Supporting the measurement based on the fair value invokes a series of reasons thatconclude that the fair value, as a method of measurement of the future economic benefits that is expected to begenerated by the biological assets, has a greater relevance, ... see more

Biological assets are assets of living animals or plants. One type of company that has biological assets is an agricultural company. The uniqueness of the characteristic that distinguishes biological assets from other assets is that biological assets are ... see more

1 of 1.729 pages  |  10  records  |  more records»