This case analyzes fair value accounting under lAS 41 for an European-listed business that is agricultural. Students identify the core operations, recognizing the IFRS treatment for three distinct assets: property; agricultural assets that live on the property; and stock picked from the land of the company.
They also examine key reporting choices relating to the agricultural assets, which create frictions such book value and that market value don't converge despite the use of reasonable value for most of the assets of the business. The case also emphasizes how fair value accounting affects essential valuation stimulation for example gains, and the consequences for abnormal - earnings based valuation.'
SIPEF Biological Assets at Fair Value under IAS 41 case study solution
PUBLICATION DATE: November 12, 2009 PRODUCT #: 110026-HCB-ENG
This is just an excerpt. This case is about FINANCE & ACCOUNTING
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