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116.041  Articles
1 of 11.605 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

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

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

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

AbstractThis article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agric... see more

This study aims to identify and analyze the implementation of fair value and the impact of the use of bases the recognition, measurement, and disclosure of the biological assets with the object of research PT. Malindo Feedmill Tbk which further research i... 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

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were prim... see more

1 of 11.605 pages  |  10  records  |  more records»