Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers
This paper is an in-depth review of IAS 41 from two dimensions, technical-theoretical dimension and meaning dimension simultaneously.The study aimed to anticipate the hazardous potentialities in valuation caused by monetary logo-centrism in accounting. The concepts offered are based on the condition...
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| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/13361/1/11.pdf http://repo.uum.edu.my/13361/ http://dx.doi.org/10.1016/j.sbspro.2014.11.052 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |