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FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD Abstract: Applying fair value measurement to tangible and intangible assets in agriculture cannot be risk free. Twofold reasons can be brought into attention for the above statement: fair value estimation and the specific of agriculture field. The purpose of this discussion paper is to underline potential creative accounting demarches that can appear in this context. The paper concludes based on the discussions approached in the literature. Further avenues of research are discussed. Keywords: IAS 41, creative accounting, fair value, accounting treatment Journal: Constatin Brancusi University of Targu Jiu Annals - Economy Series

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  • VLADU ALINA BEATTRICE

    (BABES-BOLYAI UNIVERSITY CLUJ-NAPOCA)

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  • Vladu Alina Beattrice, 2013. "FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD Abstract: Applying fair value measurement to tangible and intangible assets in agriculture cannot be risk free. Twofold reasons can b," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 95-98, October.
    • Handle: RePEc:cbu:jrnlec:y:2013:v:5:p:95-98
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    References listed on IDEAS

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    1. Joshua Ronen, 2008. "To Fair Value or Not to Fair Value: A Broader Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 44(2), pages 181-208, June.
    2. Guthrie, James & Ricceri, Federica & Dumay, John, 2012. "Reflections and projections: A decade of Intellectual Capital Accounting Research," The British Accounting Review, Elsevier, vol. 44(2), pages 68-82.
    3. Charles Elad, 2004. "Fair value accounting in the agricultural sector: some implications for international accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 621-641.
    4. Rayman, R.A., 2007. "Fair value accounting and the present value fallacy: The need for an alternative conceptual framework," The British Accounting Review, Elsevier, vol. 39(3), pages 211-225.
    5. Mary Barth & Wayne Landsman, 2010. "How did Financial Reporting Contribute to the Financial Crisis?," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 399-423.
    6. Pierre Jinghong Liang & Xiaoyan Wen, 2007. "Accounting Measurement Basis, Market Mispricing, and Firm Investment Efficiency," Journal of Accounting Research, Wiley Blackwell, vol. 45(1), pages 155-197, March.
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