A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants
The amendment of the standard regarding bearer plants led to some difficulty in understanding for users. Throughout the study, it showed that there exist material differences in the financial statements once these bearer plants are recorded as property, plant and equipment (PPE) rather than biologic...
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2016
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oai:animorepository.dlsu.edu.ph:etd_bachelors-68792021-07-16T07:25:38Z A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants Espiritu, Benedict Thaddeus P. Macasaet, Rafael Augusto S. Marino, Allyson Elaine T. Rivera, Francis Carlo C. The amendment of the standard regarding bearer plants led to some difficulty in understanding for users. Throughout the study, it showed that there exist material differences in the financial statements once these bearer plants are recorded as property, plant and equipment (PPE) rather than biological assets at fair value. The study evaluated these differences that have arisen due to the amendments, and it gave as well an analysis into the specific changes in the financial statements. The study was conducted through a ratio analysis of the financial statements of affected companies, using ratios calculated from historical data and ratios calculated after incorporating the amendments. 2016-01-01T08:00:00Z text https://animorepository.dlsu.edu.ph/etd_bachelors/6235 Bachelor's Theses English Animo Repository Agriculture--Southeast Asia--Accounting |
| institution |
De La Salle University |
| building |
De La Salle University Library |
| continent |
Asia |
| country |
Philippines Philippines |
| content_provider |
De La Salle University Library |
| collection |
DLSU Institutional Repository |
| language |
English |
| topic |
Agriculture--Southeast Asia--Accounting |
| spellingShingle |
Agriculture--Southeast Asia--Accounting Espiritu, Benedict Thaddeus P. Macasaet, Rafael Augusto S. Marino, Allyson Elaine T. Rivera, Francis Carlo C. A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants |
| description |
The amendment of the standard regarding bearer plants led to some difficulty in understanding for users. Throughout the study, it showed that there exist material differences in the financial statements once these bearer plants are recorded as property, plant and equipment (PPE) rather than biological assets at fair value. The study evaluated these differences that have arisen due to the amendments, and it gave as well an analysis into the specific changes in the financial statements. The study was conducted through a ratio analysis of the financial statements of affected companies, using ratios calculated from historical data and ratios calculated after incorporating the amendments. |
| format |
text |
| author |
Espiritu, Benedict Thaddeus P. Macasaet, Rafael Augusto S. Marino, Allyson Elaine T. Rivera, Francis Carlo C. |
| author_facet |
Espiritu, Benedict Thaddeus P. Macasaet, Rafael Augusto S. Marino, Allyson Elaine T. Rivera, Francis Carlo C. |
| author_sort |
Espiritu, Benedict Thaddeus P. |
| title |
A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants |
| title_short |
A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants |
| title_full |
A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants |
| title_fullStr |
A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants |
| title_full_unstemmed |
A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants |
| title_sort |
cross-asean study on the effects of ias 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants |
| publisher |
Animo Repository |
| publishDate |
2016 |
| url |
https://animorepository.dlsu.edu.ph/etd_bachelors/6235 |
| _version_ |
1712576565372518400 |