Implementing fair value accounting in the agricultural sector

This report investigates the implications of IAS 41 for international harmonisation of farm accounting practices and the issues and practical problems associated with implementation of IAS 41. The study is based on a survey and an analysis of annual reports in the UK, France and Australia.

Published:
1 January 2011
Researchers:
Charles Elad
Kathleen Herbohn
ISBN:
978-1-904574-73-6

Free digital publication

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Topics

  • Corporate and financial reporting
  • Research

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