Is IAS 41 relevant?: Representing the fundamental perceptions of selected banana and pineapple companies in the Davao Region

• Main Author: Carpio, Rhea Jane V.
• Format: text
• Language: English
• Published: Animo Repository 2017
• Subjects: Accounting > Standards > Philippines; Banana trade > Philippines; Pineapple industry > Philippines
• Online Access: https://animorepository.dlsu.edu.ph/etd_masteral/5383
• Institution: De La Salle University

Agriculture has been a major player in the world economy. However, much attention by the research community has not been given to it or to its accounting, specifically of biological assets (BA). It is the hope of this proposal to change that. International Accounting Standards (IAS) 41 prescribes th...