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Challenges with the financial reporting of biological assets by public entities in South Africa
4 references·0 citing·15 second hop
Challenges with the financial reporting of biological assets by public entities in South Africa (2016)Challenges with the financial reporting o…Theoretical Failure of IAS 41 (2011)Theoretical Failure of IAS 41International Accounting Standards Board (IASB) (2011)International Accounting Stan…Implementing fair value accounting in the agricultural sector (2011)Implementing fair value accou…International auditing standards (1979)International auditing standa…Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)The survival of international differences under IFRS: towards a research agenda (2006)Some obstacles to global financial reporting comparability and convergence at a high level of quality (2007)A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation (2012)The Development of Accounting in the Franc Zone Countries in Africa (2015)Value relevance of biological assets under IFRS (2017)IAS 41 Agriculture: Fair Value Accounting (2007)Conceptual framework for financial reporting (2012)The Conceptual Framework for Financial Reporting (2012)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Discussion of “social environments and organizational accounting” (1986)Audit Committees and Corporate Control (1993)Harmonization of the auditor's report (2002)
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References

  • 2011International Accounting Standards Board (IASB)548 cited
  • 2011Implementing fair value accounting in the agricultural sector60 cited
  • 1979International auditing standards33 cited
  • 2011Theoretical Failure of IAS 4125 cited

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