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搜索结果: 1-3 共查到经济学 IAS 41相关记录3条 . 查询时间(0.078 秒)
The aim of the paper is the evaluation of the impact of the new amendments to the IAS 16 and IAS 41 – Agriculture: Bearer Plants on the financial reporting in agriculture. The paper is based on the co...
Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concern...
Application of IAS 41 Agriculture is controversial. There is a lack of re­search in this area. Starting point of this paper is an analysis of special characteristics in agriculture. In comparison ...

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