IAS 41 Agricultura
Numărul 8, august 2022 » Contabilitate și raportare financiară
Rezumat: The accounting treatment and the information related to the agricultural activity that should be provided by entities operating in the agricultural sector and applying the International Financial Reporting Standards are stated by the International Accounting Standard (IAS) 41 Agriculture. In this article, we present aspects regarding the concept of agricultural activity, the scope of IAS 41, the recognition and measurement of biological assets, agricultural produce and bearer plants and financial statements disclosure, all these alongside a series of practical examples regarding the accounting treatments applicable according to the standard.
Termeni-cheie:
IAS 41; active biologice; produse agricole; plante productive; recunoaștere; evaluare; prezentarea informațiilor
Clasificare JEL: M41, Q10, Q19, K33 | Pagini: 11-22
Statistică:
vizualizări rezumat 158 |
descărcări PDF 184 |
vizualizări PDF 88