Essays about: "ias 41 Agriculture"

Found 3 essays containing the words ias 41 Agriculture.

  1. 1. The Valuation of Forest before and after the Financial Crisis in 2008: A descriptive study of forest valuation under IAS 41

    University essay from Göteborgs universitet/Graduate School

    Author : Ahmad Abdulrahim; David Sandberg; [2016-09-15]
    Keywords : IAS 41; Forest; Biological asset; Fair Value Measurement; Financial Crisis;

    Abstract : Following the financial crisis in 2008, many studies suggested that the use of fair value measurement contributed to the crisis. Further they showed how the value relevance of level 3 inputs especially was affected by the increased doubt in fair value measurement. The crisis also involved large reductions in interest rates. READ MORE

  3. 2. The valuation of standing trees under IAS 41 - An analysis of accounting practices before and after the amendment in 2009

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Andrea Pichlo; Janika Bierfreund; [2012]
    Keywords : IAS 41; Additional biological transformation; Immature trees; Fair value; Compliance;

    Abstract : The present study examines the valuation methods 30 forest-owning companies use to determine the fair value of their standing forests under International Accounting Standard 41 'Agriculture'. Comparison with regards to the assumptions made in applying fair value is conducted over time for the reporting periods 2005 to 2009 and among companies. READ MORE

  4. 3. How fair is fair?: Swedish Forest Industry’s Application of the IAS 41- Agriculture

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Alfred Gunnevik; Albin Nylén; Anders Svensson; [2008]
    Keywords : Fair value; IAS 41; active market; forest industry; biological assets;

    Abstract : Could a market-valuing-method give a better measurement of fair value of standing timber than the DCF model which is current practice of Swedish forestry industry today? In 2005 IAS was implemented in Swedish accounting and fair value became the guideline for biological asset valuation. According to IAS 41 a model-to-model approach as the DCF, is a less preferable way of measuring fair value. READ MORE