Accounting for Biological Assets

Discover the intricate world of accounting for biological assets with "Accounting for Biological Assets" by Rute Gonçalves. Published by Taylor & Francis Ltd in 2021, this insightful paperback spans 118 pages, providing a comprehensive examination of IAS 41 – Agriculture. The book delves into the recent changes introduced by the IASB, offering firms the flexibility to select between cost or revaluation models for mature bearer plants.

Gonçalves expertly identifies the firm and country-level factors that influence disclosure and measurement practices, making this book essential for professionals and students alike. Enhance your understanding of agricultural accounting and its implications in today's financial landscape. Perfect for anyone looking to deepen their knowledge in this specialized area, "Accounting for Biological Assets" is a must-have addition to your library.