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Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
agriculture bearer assets IAS 41 measurement of agricultural assets plants
2017/2/21
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...
An exploratory analysis of payoffs for the lifetime mortgage of farming assets and its policy implications
Farming-Asset Pension (FAP) reverse mortgage,
2014/10/11
This study discusses and calibrates a pioneered model of estimating the payoffs for the farming-asset pension (FAP), which is to comprehensively integrate the components of farming assets into the rec...
Biological assets reporting: Is the increase in value caused by the biological transformation revenue?
agricultural produce biological assets biological transformation IFRS revenue
2014/2/24
Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on ...
The impact of fixed assets on Polish agricultural production
production productivity impact extensive and intensive utilisation of fixed assets
2014/3/10
The power function was used to show the dependence of gross, final and sold output on the gross value of total fixed assets and on the ratios of this value to the productivity of these three productio...
Trends and factors of assets and capital in enterprises of primary agricultural production
assets capita equity payables economic result
2014/3/20
A smooth entrepreneurial activity requires adequate cash flows. This need is quantified due to the special position of primary agricultural production. The required volume, structure, qual...