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Valuation of SGARAs IN THE Wine Industry: Time for Sober Reflection

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  • Brian Booth
  • R. G. Walker

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  • 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.
    • Handle: RePEc:bla:ausact:v:13:y:2003:i:31:p:52-60
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2001.tb00171.x
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    References listed on IDEAS

    as
    1. 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.
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    Cited by:

    1. 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.
    2. Belinda Williams & Trevor Wilmshurst, 2009. "Accounting for SGARAs: Towards Comparability and Consistency," Australian Accounting Review, CPA Australia, vol. 19(2), pages 117-127, June.
    3. 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.
    4. 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.
    5. Patrik Svoboda & Hana Bohušová, 2017. "Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(1), pages 327-337.
    6. Hana BOHUŠOVÁ & Patrik SVOBODA & Danuše NERUDOVÁ, 2012. "Biological assets reporting: Is the increase in value caused by the biological transformation revenue?," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 58(11), pages 520-532.
    7. Hana Bohušová & Patrik Svoboda, 2011. "What does the implementation of IFRS for SMEs bring for agricultural enterprises?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 81-90.

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