Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers

• Main Authors: Kurniawan, Rendra, Mulawarman, Aji Dedi, Kamayanti, Ari
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HD28 Management. Industrial Management
• 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
• Institution: Universiti Utara Malaysia

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...