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Power Point Presentation on Accounting for heritage assets, and biological assets & agricultural produce

Number of Words : 35 slides

Contents

 Accounting for heritage assets
 Definition of heritage assets
 Key issues
 Who controls heritage assets?
 Are the benefits measurable with reasonable accuracy?
 Is there a demand for financial information about heritage assets?
 Measuring heritage assets in financial terms
 Summary—Arguments against financial disclosure
 Approaches to the valuation of heritage assets
 Accounting for biological assets and agricultural produce
 Basic definitions in AASB 141
 Accounting for biological assets
 Key issues associated with SGARAs/biological assets
 Unique nature of SGARAs/biological assets
 Classification and reporting in financial reports
 AASB 141—Classification requirements
 How should SGARAs be measured?
 Accounting for agricultural produce
 Disclosure
 Opposition to AASB 1037 and AASB 141

Description

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Price Details

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