文章基本信息

标题：Biological Assets Valuation Reconstruction: A Critical Study of IAS 41 on Agricultural Accounting in Indonesian Farmers
本地全文：下载
作者：Rendra Kurniawan ; Rendra Kurniawan ; Aji Dedi Mulawarman 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：68-75
DOI：10.1016/j.sbspro.2014.11.052
语种：English
出版社：Elsevier
摘要：AbstractThis paper is an in-depth review of IAS 41 from two dimensions, technical-theoretical dimension and meaning dimension simultaneously. The study aimed to anticipate the hazardous potentialities in valuation caused by monetary logo-centrism in accounting. The concepts offered are based on the condition of the existing culture in Indonesian society that was abstracted through ethnomethodology. These concepts represent Indonesian farmers’ viewpoints and ways of life in that are also closely related with agriculture utilities cycle. This paper suggests that agriculture accounting can be carried out even if it does not use monetary unit as its valuation approach.
关键词：Accounting;agriculture;farmer;biological asset;ethnomethodology