Biological assets: the orange and the Valencian Community
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Title
Biological assets: the orange and the Valencian CommunityAuthor (s)
Tutor/Supervisor; University.Department
Fuertes Fuertes, Iluminada; Universitat Jaume I. Departament de Finances i ComptabilitatDate
2017-06-13Publisher
Universitat Jaume IAbstract
The following document includes as its main point the treatment of biological
assets, which are live animals and live plants, focusing on the cultivation of oranges, a
very important activity in the Valencian ... [+]
The following document includes as its main point the treatment of biological
assets, which are live animals and live plants, focusing on the cultivation of oranges, a
very important activity in the Valencian Community.
Biological assets are regulated by the International Accounting Standards in its
Rule 41, known as IAS 41 Agriculture, or NIC 41 in Spain. This standard regulates the
agricultural activity for groups of companies in this sector, who present consolidated
annual accounts and are listed in the European market.
In addition, the main differences between this standard and Spanish regulations
are discussed. This report concludes with a few examples regarding the valuation of
biological assets and the treatment of crops in the process of a typical but fictitious
orange production company. [-]
Subject
Description
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2016/2017
Type
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