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Pregled bibliografske jedinice broj: 971286

Is Fair Value Measurement Appropriate for Biological Assets?: The Case of Small Agriculture, Forestry and Fishing Enterprises in Croatia


Dečman, Nikolina; Ježovita, Ana; Halar, Petra
Is Fair Value Measurement Appropriate for Biological Assets?: The Case of Small Agriculture, Forestry and Fishing Enterprises in Croatia // Proceedings of the 32nd International Business Information Management Association Conference (IBIMA) / Soliman, Khalid S. (ur.).
Sevilla, Španjolska, 2018. str. 1108-1125 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


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Naslov
Is Fair Value Measurement Appropriate for Biological Assets?: The Case of Small Agriculture, Forestry and Fishing Enterprises in Croatia

Autori
Dečman, Nikolina ; Ježovita, Ana ; Halar, Petra

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of the 32nd International Business Information Management Association Conference (IBIMA) / Soliman, Khalid S. - , 2018, 1108-1125

ISBN
978-0-9998551-1-9

Skup
Vision 2020: Sustainable Economic Development and Application of Innovation Management from Regional Expansion to Global Growth

Mjesto i datum
Sevilla, Španjolska, 15-16.11.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
small enterprises, fair value, biological assets, accounting standards, agriculture, forestry and fishing enterprises

Sažetak
In the context of assessing business quality as well as making numerous business decisions, the question of assessment and evaluation of the financial statement positions is of particular importance. In majority of economies, enterprises that dominate in the agricultural, forestry and fishing sector are micro, small and medium-sized. Financial reporting on biological assets is prescribed by relevant accounting standards. In this paper, the focus is on three accounting standards specially designed for micro, small and medium-sized enterprises that deal with accounting treatment of biological assets. Biological assets need to be measured at fair value model and when fair value is not readily determinable without undue cost or effort, enterprises should use cost model. The main purpose of this paper includes exploring the extent to which Croatian small enterprises apply fair value in the field of financial reporting of agricultural, forestry and fishing activity and whether there are differences in the intensity of applying fair value to the cost model depending on the type of biological assets. The research results indicate that small agricultural, forestry and fishing enterprises in Croatia, which classify their resources as biological assets, are more prone to use cost method compared to fair value measurement approach. By comparing statistics for the cost and fair measurement method, it can be noticed that the measurement method does not affect total assets value of analysed small agricultural, forestry and fishing enterprises in Croatia. That result raises the question about the usefulness of using fair value measurement by smaller enterprises.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove:
Ekonomski fakultet, Zagreb

Profili:

Avatar Url Ana Ježovita (autor)

Avatar Url Petra Halar (autor)

Avatar Url Nikolina Dečman (autor)


Citiraj ovu publikaciju

Dečman, Nikolina; Ježovita, Ana; Halar, Petra
Is Fair Value Measurement Appropriate for Biological Assets?: The Case of Small Agriculture, Forestry and Fishing Enterprises in Croatia // Proceedings of the 32nd International Business Information Management Association Conference (IBIMA) / Soliman, Khalid S. (ur.).
Sevilla, Španjolska, 2018. str. 1108-1125 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Dečman, N., Ježovita, A. & Halar, P. (2018) Is Fair Value Measurement Appropriate for Biological Assets?: The Case of Small Agriculture, Forestry and Fishing Enterprises in Croatia. U: Soliman, K. (ur.)Proceedings of the 32nd International Business Information Management Association Conference (IBIMA).
@article{article, editor = {Soliman, K.}, year = {2018}, pages = {1108-1125}, keywords = {small enterprises, fair value, biological assets, accounting standards, agriculture, forestry and fishing enterprises}, isbn = {978-0-9998551-1-9}, title = {Is Fair Value Measurement Appropriate for Biological Assets?: The Case of Small Agriculture, Forestry and Fishing Enterprises in Croatia}, keyword = {small enterprises, fair value, biological assets, accounting standards, agriculture, forestry and fishing enterprises}, publisherplace = {Sevilla, \v{S}panjolska} }
@article{article, editor = {Soliman, K.}, year = {2018}, pages = {1108-1125}, keywords = {small enterprises, fair value, biological assets, accounting standards, agriculture, forestry and fishing enterprises}, isbn = {978-0-9998551-1-9}, title = {Is Fair Value Measurement Appropriate for Biological Assets?: The Case of Small Agriculture, Forestry and Fishing Enterprises in Croatia}, keyword = {small enterprises, fair value, biological assets, accounting standards, agriculture, forestry and fishing enterprises}, publisherplace = {Sevilla, \v{S}panjolska} }




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