This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by …

This study analyzed the current practice of Malaysian agricultural companies in disclosing their biological assets by …

significant impact on specifics of biological assets accounting. The article offers biological assets classification provided in … the Practical Guide to Accounting for Biological Assets and, besides, specifications proposed by various scientists. Based … on the analysis, biological assets classification has been supplemented with new classification factors and their …

research studies shows that there is no preference given for one of the methods in the measurement of biological assets—cost or … applies cost method to measure biological assets. The impact of the change in the measuring method on key financial ratios was … is more relevant for measuring biological assets. …

The article is devoted to generalization of experience in valuation of long-term biological assets of plant-growing and … of long-term biological assets according to Accounting Provision (Standard)30 'Biological Assets' are unreasonable; the … long-term biological assets of plant-growing are to be valued historically, and their value is to be charged with …