Can I read Measurement Practices of Biological Assets on EtoBox?

Measurement Practices of Biological Assets by RubyJadeRoferos is a document available to read on EtoBox.

What is Measurement Practices of Biological Assets about?

This document summarizes a research paper that examines the measurement practices of biological assets by listed firms under IAS 41. The paper analyzed 324 listed firms that adopted IFRS until 2011. It found that while many firms measure biological assets at fair value as required by IAS 41, some use historical cost due to various challenges with fair value measurement. The research aims to identify country-level and firm-level drivers that influence whether firms use fair value or historical cost. It was f

Author

RubyJadeRoferos

Language

EN