文章基本信息

标题：IAS 41 Agriculture: Fair Value Accounting
本地全文：下载
作者：Lefter, Viorel ; Roman, Aureliana Geta
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2007
卷号：5(510)
期号：5(510)
页码：15-22
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard typical for this sector and, on the other hand, for the first time were included in the income statement, independently from the sales transactions, incomes from variations of the fair value of an asset. Because of this last aspect, IAS 41 can be considered an important standard, because it represents the starting point of a consistent transition from the purchase cost principle towards a fair value accounting. IASC has dedicated to the thematic field of agriculture a specific standard, because this economic branch has a great importance for the developing countries. On the other hand, IAS 41 is also applied for the agricultural activities of the enterprises from other sectors.
关键词：agricultural activity; fair value; biological asset; biological transformation; initial recognition.