Browsing by Subject "IAS 41"

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  • Evaluating and recognising biological assets and agricultural activities according to IAS 41 
    Mateș, D.; Grosu, Veronica (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2008)
    The International Accounting Standard IAS 41 – Agriculture prescribes accounting treatment, financial sheet drawing and information related to biological assets and agricultural activities from the harvesting point. ...
  • Theoretical and practical aspects referring to the application of Ias 41 – Agriculture 
    Mihalciuc, Camelia; Socoliuc, M. (“Ion Ionescu de la Brad” University of Agricultural Sciences and Veterinary Medicine, Iaşi, 2008)
    The agriculture international standard does not apply to issues regarding agricultural crop lands and intangible agricultural assets, aspects that are included in the IAS 16 (or IAS 40), respectively IFRS. The integrated ...