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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF ACCOUNTING AND FINANCE

Biological Assets: Financial Recognition and Reporting Using US and

International Accounting Guidance

Author(s): Mary Fischer, Treba Marsh

Citation: Mary Fischer, Treba Marsh, (2013) "Biological Assets: Financial Recognition and Reporting Using US and International Accounting Guidance," Journal of Accounting and Finance, Vol. 13, Iss. 2, pp. 57 - 74

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The agriculture sector is an important element of the global economy but accounting for its activities has

had little attention from the accounting standard setters as most business applications focus on

production, marketing or tax reporting. This study reviews and discusses current US and international

accounting guidance for agricultural and biological assets. With the ongoing discussion between the

FASB and the IASB regarding the adoption of international accounting standards, the study also explores

the advantages and disadvantages should the US elect to adopt the international accounting guidance for

agricultural activities.