Accounting treatment of biological assets for agricultural companie in jember and bondowoso... The adoption of IAS 41 makes DSAK-IAI issue PSAK 69 Agriculture intended for agricultural entities so that they can measure and record related biological assets of a company....
The economic essence of land resources: the accounting dimension... On the basis of consideration of the essence of the concept of «land» at the legislative level and an analysis of definitions of the content of this category it has been determined that «land» is a special kind of biological asset, means of production, and the spatial basis of placement and development of branches of the national economy....
Theoretical and practical aspects of accounting agricultural land... The features of agricultural land as the main means of agricultural sector and as a major biological asset are characterized....
The recognition and valuation of an asset’s productivity in business accounting and reporting... We also substantiated its recognition as a biological asset in accordance with IFRS 41 "Agriculture".The...
