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Title: | IAS 41 - Agriculture : issues in its local application |
Authors: | Fenech, Sarah Anne |
Keywords: | Agricultural industries -- Malta Financial statements -- Malta Accounting -- Standards |
Issue Date: | 2009 |
Abstract: | Agriculture, as other businesses, has undergone a number of changes over these past years. It went from stewardship to decision-making and from non-regulated to intensely controlled. The agricultural sector also came across modifications in the accounting treatment of biological assets and agricultural produce. This dissertation portrays the methods presently being used by local agricultural enterprises for the valuation of both biological assets and agricultural produce. It looks into the hitches local accountants encounter when using fair values in line with IAS 41 - Agriculture. An analysis of the affects of this standard on Financial Statements is also included. Additionally, an examination of the opinions of those preparing accounting records and financial statements is made. All information gathered for the purpose of this research, was mainly collected from the interviews conducted with those responsible for the preparation and presentation of financial statements of the agricultural enterprises. Finally, this study presents an analysis of the information gathered, along with any conclusions and recommendations derived from the study. |
Description: | B.ACCTY.(HONS) |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/3002 |
Appears in Collections: | Dissertations - FacEma - 2009 Dissertations - FacEMAAcc - 2009 |
Files in This Item:
File | Description | Size | Format | |
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09BACC041.pdf Restricted Access | 17.82 MB | Adobe PDF | View/Open Request a copy |
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