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dc.identifier.citationBajada, L. (2001). Fair value accounting and the local agricultural industry (Bachelor’s dissertation).en_GB
dc.description.abstractThe agricultural industry has several specific characteristics that pose several difficulties for financial reporting. Among these, the measurement of the biological assets which are enduring continuous change, is of utmost importance. This study gives a clear picture of the method most commonly used by the local accountancy profession to measure biological assets in the financial statements. Analysis and explanations are also made of the major implications and effects that the use of fair values for such measurement has on agricultural enterprises, especially on their financial reporting. Such measurement is required by the newly issued accounting standard IAS 41 Agriculture and has to be adhered to by all local agricultural enterprises registered as limited liability companies. All this is carried out through interviews conducted with those responsible for the preparation and presentation of financial statements of local agricultural enterprises. The dissertation is concluded by presenting any recommendations emerging from the study, possible problems and future prospects of a fair value accounting model being implemented for local agricultural enterprises.en_GB
dc.subjectAgriculture -- Maltaen_GB
dc.subjectAccounting -- Maltaen_GB
dc.subjectFinancial statements -- Maltaen_GB
dc.titleFair value accounting and the local agricultural industryen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publisher.institutionUniversity of Maltaen_GB
dc.publisher.departmentFaculty of Economics, Management and Accountancy. Department of Accountancyen_GB
dc.contributor.creatorBajada, Lawrence (2001)-
Appears in Collections:Dissertations - FacEma - 1971-2008
Dissertations - FacEMAAcc - 1983-2008

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