A fair time for agriculture?
Butler, J.
A fair time for agriculture? - 2001 - Accountancy 128(1295) July 2001, 99(1) .
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.
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
A fair time for agriculture? - 2001 - Accountancy 128(1295) July 2001, 99(1) .
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.
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