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13.631  Articles
1 of 1.364 pages  |  10  records  |  more records»
Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterprise... see more

The International Accounting Standard 41 (IAS 41) provides information about agricultural activity respectively biological assets and agricultural produce at harvest. In this paper we propose to achieve a brief comparative analysis of strategic and tactic... 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

Objective: To identify the impact of the amendments to IAS 16 and IAS 41 on the economic and financial position of Brazilian sugar-energy companies, in the transition period from 2015 to 2017.Method: In a sample of 64 companies, the inverse of the Gray Co... see more

O conceito de valor justo na agricultura, introduzido com a adoção das normas CPC 29 e IAS 41, entre 2009 e 2010, estabeleceu uma nova forma de mensurar e contabilizar os ativos biológicos. A mensuração dos ativos biológicos passa a ser feita, também, pel... see more

O propósito do artigo é analisar o nível de disclosure do IAS 41 – Agriculture em 2017 das empresas australianas, objetivando compreender se as características das empresas impactam na divulgação. Para a análise, foi coletada uma amostra de 19 empresas li... see more

La presente investigación busca analizar la incidencia de la NIC 41 en la producción bananera y el comportamiento de los precios de la caja de banano en el periodo 2019 y 2020 en el Ecuador, a través de la aplicación de una investigación descriptiva con d... see more

El presente estudio tiene como objetivo analizar la actividad agrícola en el Ecuador mediante la adecuada planificación, con base en el estudio de la NIC 41 para el correcto tratamiento contable del sector agropecuario considerando aspectos medioambiental... see more

The world economic frame has gone in the last years through an inevitable andirreversible transformation process. The main directions of these changes are pointed towardsthe globalization of the markets, the technologic progress, the informational andcomm... see more

1 of 1.364 pages  |  10  records  |  more records»