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Die Bilanzierung landwirtschaftlicher Vermögenswerte nach IAS 41 und den Regelungsänderungen "Agriculture: Bearer Plants" formatIsbn:Softcover - 9783844103830 Coordinating production across a supply 9783642696978
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Die Bilanzierung landwirtschaftlicher Vermögenswerte nach IAS 41 und den Regelungsänderungen "Agriculture: Bearer Plants" formatIsbn:Softcover - 9783844103830 Coordinating production across a supply 9783642696978
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Die Bilanzierung landwirtschaftlicher Vermögenswerte nach IAS 41 und den Regelungsänderungen "Agriculture: Bearer Plants" formatIsbn:Softcover 9783844103830 Coordinating production across a supply 9783642696978 Coordinating production across a supply chain In MORTONS Arbeitskreis wurde die betreffende Substanz anfanglich als "Substanz SA" bezeichnet (Io8) Bei der Folgebewertung besteht ein Wahlrecht zwischen der Bewertung auf Basis der fortgeführten Anschaffungs oder Herstellungskosten und einer (lediglich noch eingeschränkt erfolgswirksamen) Neubewertung zum beizulegenden Zeitwert sondern nach IAS 16 Sachanlagen zu bilanzieren
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Die Bilanzierung landwirtschaftlicher Vermögenswerte nach IAS 41 und den Regelungsänderungen "Agriculture: Bearer Plants" formatIsbn:Softcover - 9783844103830 Coordinating production across a supply 9783642696978
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