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AASB 1037 Sows the Seeds of Change: A Survey of SGARA Measurement Methods

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  • Carlin Dowling
  • Professor.Jayne Godfrey

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  • Carlin Dowling & Professor.Jayne Godfrey, 2001. "AASB 1037 Sows the Seeds of Change: A Survey of SGARA Measurement Methods," Australian Accounting Review, CPA Australia, vol. 11(23), pages 45-51, March.
    • Handle: RePEc:bla:ausact:v:11:y:2001:i:23:p:45-51
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2001.tb00179.x
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    References listed on IDEAS

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    1. K.F Herbohn & J.L Herbohn, 1999. "Accounting for Forests in Social, Economic and Political Contexts," Accounting Forum, Taylor & Francis Journals, vol. 23(4), pages 408-440, December.
    2. Kathleen F. Herbohn & Ronald Peterson & John L. Herbohn, 1998. "Accounting for Forestry Assets: Current Practice and future Directions," Australian Accounting Review, CPA Australia, vol. 8(15), pages 54-66, May.
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    Cited by:

    1. Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF), 2009. "Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information," Working Papers in Economics 215, Universitat de Barcelona. Espai de Recerca en Economia.
    2. Argilés bosch, Josep M.a & Aliberch, Anna Sabata & Blandón, Josep García, 2012. "A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 109-142.
    3. Brian Booth & R. G. Walker, 2003. "Valuation of SGARAs IN THE Wine Industry: Time for Sober Reflection," Australian Accounting Review, CPA Australia, vol. 13(31), pages 52-60, November.
    4. Belinda R. Williams & Trevor Wilmshurst, 2009. "The achievability of sustainable reporting practices in agriculture," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(3), pages 155-166, May.
    5. Belinda Williams & Trevor Wilmshurst, 2009. "Accounting for SGARAs: Towards Comparability and Consistency," Australian Accounting Review, CPA Australia, vol. 19(2), pages 117-127, June.
    6. Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018. "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 555-574, November.
    7. Saverio BOZZOLAN & Enrico LAGHI & Marco MATTEI, 2016. "Amendments to the IAS 41 and IAS 16 - implications for accounting of bearer plants," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(4), pages 160-166.
    8. Kathleen Herbohn, 2006. "Accounting for SGARAs: A Stocktake of Accounting Practice Before Compliance With AASB 141 Agriculture," Australian Accounting Review, CPA Australia, vol. 16(39), pages 62-76, July.
    9. Hana BOHUSOVA & Patrik SVOBODA, 2017. "Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 63(2), pages 53-64.
    10. Malgorzata Wegrzynska & Alina Nowotarska, 2021. "Measuring and Valuation of Biological Assets: A Research Study," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 331-345.

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