IAS 41 Agriculture
نویسندگان
چکیده
The accounting treatment and the information related to agricultural activity that should be provided by entities operating in sector applying International Financial Reporting Standards are stated Accounting Standard (IAS) 41 Agriculture. In this article, we present aspects regarding concept of activity, scope IAS 41, recognition measurement biological assets, produce bearer plants financial statements disclosure, all these alongside a series practical examples treatments applicable according standard.
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ژورنال
عنوان ژورنال: Contabilitatea, expertiza ?i auditul afacerilor
سال: 2022
ISSN: ['1454-9263']
DOI: https://doi.org/10.37945/cbr.2022.08.02