A fair time for agriculture?
Series: Accountancy ; 128(1295) July 2001, 99(1)Publication details: 2001Subject(s):- MANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
- ACCOUNTING STANDARDS
- AGRICULTURE
- BEN 19
- BIOLOGICAL ASSETS
- FARMERS
- FARMING
- IAS41
- IM229
- INSPECTORS MANUAL IM229
- IAS41
- INTERNATIONAL ACCOUNTING STANDARDS
- PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-LIVESTOCK
- RURAL-FARM BUSINESS MANAGEMENT
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS64308 (Browse shelf(Opens below)) | 1 | Available | 114002-1001 |
Questions whether or not farmers are ready for IAS 41, which will apply for accounting periods beginning on or after 1 January 2001. The standard requires biological assets to be measured at their fair value less estimated point-of-sale costs, except where it is impossible to measure their value reliably.