Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Bispo, T. & Lopes, A. I. (2022). Exploring the value relevance of biological assets and bearer plants: an analysis with IAS 41 Revision. Custos e @gronegocio Online. 18 (1), 61-84
Exportar Referência (IEEE) 
T. Bispo and A. I. Lopes,  "Exploring the value relevance of biological assets and bearer plants: an analysis with IAS 41 Revision", in Custos e @gronegocio Online, vol. 18, no. 1, pp. 61-84, 2022
Exportar BibTeX 
@article{bispo2022_1714920018043,
	author = "Bispo, T. and Lopes, A. I.",
	title = "Exploring the value relevance of biological assets and bearer plants: an analysis with IAS 41 Revision",
	journal = "Custos e @gronegocio Online",
	year = "2022",
	volume = "18",
	number = "1",
	pages = "61-84",
	url = "http://www.custoseagronegocioonline.com.br/apres.html"
}
Exportar RIS 
TY  - JOUR
TI  - Exploring the value relevance of biological assets and bearer plants: an analysis with IAS 41 Revision
T2  - Custos e @gronegocio Online
VL  - 18
IS  - 1
AU  - Bispo, T.
AU  - Lopes, A. I.
PY  - 2022
SP  - 61-84
SN  - 1808-2882
UR  - http://www.custoseagronegocioonline.com.br/apres.html
AB  - The purpose of this paper is to explore whether a relation exists between share market
valuation and the accounting information about bearer plants and biological assets. The focus
is supported in the most recent revision of IAS 41 Agriculture. This revision formally
introduced the concept of bearer plants, moved them from biological assets to PP&E, and
changed their prior measurement by the fair value model to the cost model. Our approach
explores the usefulness of these changes under a valuation market approach. Our analysis
settles that there is a positive association between share prices and agricultural-related assets.
Overall, our results suggest that biological assets are value relevant and reveal that bearer
plants are incrementally value relevant after IAS 41 revision. Besides, we envisage that these
conclusions are driven by companies in countries where the value add of agriculture, forestry,
and fishing as a percentage of the country’s GDP is lower.
ER  -