Title

A cross-ASEAN study on the effects of IAS 41 amendments on the profitability and financial statement presentation of agricultural firms with bearer plants

Date of Publication

2016

Document Type

Bachelor's Thesis

Degree Name

Bachelor of Science in Accountancy

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Thesis Adviser

Herminigilda E. Salendrez

Defense Panel Chair

Cynthia P. Cudia

Defense Panel Member

Nimpha M. Aquino
Carmelita C. Clerigo
Marivic V. Manalo
Mark Vincent B. Bendo
Arnel Onesimo O. Uy

Abstract/Summary

The amendment of the standard regarding bearer plants led to some difficulty in understanding for users. Throughout the study, it showed that there exist material differences in the financial statements once these bearer plants are recorded as property, plant and equipment (PPE) rather than biological assets at fair value. The study evaluated these differences that have arisen due to the amendments, and it gave as well an analysis into the specific changes in the financial statements. The study was conducted through a ratio analysis of the financial statements of affected companies, using ratios calculated from historical data and ratios calculated after incorporating the amendments.

Abstract Format

html

Language

English

Format

Print

Accession Number

TU23382

Shelf Location

Archives, The Learning Commons, 12F, Henry Sy Sr. Hall

Physical Description

vi, 126 leaves : illustrations ; 28 cm. + 1 computer disc ; 4 3/4 in.

Keywords

Agriculture--Southeast Asia--Accounting

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