SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
Fair value accounting in the agricultural sector: some implications for international accounting harmonization
3 references·16 citing·34 second hop
Fair value accounting in the agricultural sector: some implications for international accounting harmonization (2004)Fair value accounting in the agricultural…Advances in International Accounting (2005)Advances in International Acc…Comparative International Accounting (2003)Comparative International Acc…Comparative International Accounting (1981)Comparative International Acc…Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector? (2018)Is fair value information rel…The farm as an accounting laboratory: an essay on the history of accounting and agriculture (2017)The farm as an accounting lab…Biological Assets: In What Way should be Measured by SMEs? (2016)Biological Assets: In What Wa…The Development of Accounting in the Franc Zone Countries in Africa (2015)The Development of Accounting…Firm-specific Determinants of Agricultural Financial Reporting (2014)Firm-specific Determinants of…Biological assets and the agricultural products in the context of the implementation of the IAS 41: A case study of the Romanian agro-food system (2014)Biological assets and the agr…Biological Assets: Financial Recognition and Reporting Using US and International Accounting Guidance (2013)Biological Assets: Financial …Accounting For Agricultural Products: US Versus IFRS GAAP (2013)Accounting For Agricultural P…The Role of Fair Value Accounting in Promoting Government Accountability (2012)The Role of Fair Value Accoun…Biological assets reporting: Is the increase in value caused by the biological transformation revenue? (2012)Biological assets reporting: …A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation (2012)A Comparative Study of Diffic…Utilidad del modelo de valoración de las IPSAS para la rendición de cuentas de los gobiernos: la perspectiva de los OCEX (2011)Utilidad del modelo de valora…Implementing fair value accounting in the agricultural sector (2011)Implementing fair value accou…Fair value versus historical cost-based valuation for biological assets: predictability of financial information (2011)Fair value versus historical …Fair value accounting and fair trade: an analysis of the role of International Accounting Standard No. 41 in social conflict (2007)Fair value accounting and fai…International accounting standard (IAS) 41: What are the implications for reporting forest assets? (2006)International accounting stan…The survival of international differences under IFRS: towards a research agenda (2006)Development of competitiveness and its determinants in Slovak dairy farms (2014)Amendments to the IAS 41 and IAS 16 - implications for accounting of bearer plants (2016)Usefulness of fair valuation of biological assets for cash flow prediction (2017)The adoption of International Accounting Standards in the European Union (2005)Issues in Financial Accounting (2013)Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)Value relevance of biological assets under IFRS (2017)Accounting earnings and cash flows as measures of firm performance (1994)Conservatism in Accounting Part I: Explanations and Implications (2003)Econometric Analysis of Panel Data (2021)A JUDGEMENTAL INTERNATIONAL CLASSIFICATION OF FINANCIAL REPORTING PRACTICES (1983)Towards a General Model of the Reasons for International Differences in Financial Reporting (1998)The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe (2000)Have Canada, Japan and Switzerland Adopted IFRS? (2016)A review of literature on IFRS in Africa (2019)Accounting Regulations and IFRS Adoption in Francophone North African Countries: The Experience of Algeria, Morocco, and Tunisia (2020)Beyond kappa: A review of interrater agreement measures (1999)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Management accounting research in family businesses: a review of the status quo and future agenda (2021)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Pengaruh Biological Asset Intensity, Ukuran Perusahaan, Pertumbuhan Perusahaan, Konsentrasi Kepemilikan Manajerial, dan Jenis KAP Terhadap Pengungkpan Aset Biologis (Pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) (2019)Ninety-three years of agricultural accounting studies in Scopus journals: a bibliometric analysis from 1923 to 2020 (2022)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)Islam, nature and accounting: Islamic principles and the notion of accounting for the environment (2006)Timeliness of corporate annual financial reporting in Greece (2006)What financial and non‐financial information on intangibles is value‐relevant? A review of the evidence (2008)
this work references cited by second hop

References

  • 2003Comparative International Accounting720 cited
  • 1981Comparative International Accounting672 cited
  • 2005Advances in International Accounting217 cited

Cited by

  • 2011Implementing fair value accounting in the agricultural sector60 cited
  • 2011Fair value versus historical cost-based valuation for biological assets: predictability of financial information60 cited
  • 2012A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation59 cited
  • 2006International accounting standard (IAS) 41: What are the implications for reporting forest assets?58 cited
  • 2015The Development of Accounting in the Franc Zone Countries in Africa51 cited
  • 2012Biological assets reporting: Is the increase in value caused by the biological transformation revenue?42 cited
  • 2014Firm-specific Determinants of Agricultural Financial Reporting40 cited
  • 2007Fair value accounting and fair trade: an analysis of the role of International Accounting Standard No. 41 in social conflict36 cited
  • 2012The Role of Fair Value Accounting in Promoting Government Accountability30 cited
  • 2018Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?28 cited
  • 2013

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Biological Assets: Financial Recognition and Reporting Using US and International Accounting Guidance
27 cited
  • 2017The farm as an accounting laboratory: an essay on the history of accounting and agriculture26 cited
  • 2011Utilidad del modelo de valoración de las IPSAS para la rendición de cuentas de los gobiernos: la perspectiva de los OCEX22 cited
  • 2013Accounting For Agricultural Products: US Versus IFRS GAAP21 cited
  • 2014Biological assets and the agricultural products in the context of the implementation of the IAS 41: A case study of the Romanian agro-food system20 cited
  • 2016Biological Assets: In What Way should be Measured by SMEs?20 cited