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Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?
(Česká akademie zemědělských věd, 2017)
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 comparison of the current ...
Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?
(Mendelova univerzita v Brně, 2017)
The aim of the paper is the evaluation of appropriateness of different ways for the measurement and reporting of different groups of biological assets. There are two possible ways of their measurement - cost and fair value. ...