文章基本信息

标题：Bearer plants: Stakeholders’ view on the appropriate measurement model
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作者：Maria Ionela Damian ; Maria Ionela Damian ; Sorana Mihaela Mănoiu 等
期刊名称：Contabilitate şi Informatică de Gestiune
印刷版ISSN：1583-4387
出版年度：2014
卷号：13
期号：4
页码：719-738
语种：English
出版社：Bucharest University of Economic Studies
摘要：While the importance of agriculture to the global economy seems to be generally acknowledged, financial reporting in the agricultural sector still generates intense debates. Our paper contributes to the debate on fair value measurement of biological assets by focusing on the proposed amendments to IAS 16 and IAS 41 (through the Exposure Draft Agriculture: Bearer Plants – International Accounting Standards Board (IASB) (2013)). The IASB is faced with analyzing whether applying IAS 16 would lead to more decision-useful financial reporting information on bearer biological assets compared to the current requirements in IAS 41. It therefore becomes interesting, at this stage, to analyze the feedback received by the IASB (through the stakeholders’ comment letters involved in its due process) to the recently published Exposure Draft. After discussing the proposed amendments and putting them into context, we develop a quantitative and qualitative analysis of the point of view of stakeholders responding to IASB’s call for comment letters. The implications of IASB’s forthcoming decision in relation to the proposed amendments, as well as stakeholders’ involvement, should be considered in the light of International Financial Reporting Standards’ (IFRS) widespread around the world.
关键词：Bearer plants; agriculture; biological assets; fair value; historical cost; comment letters