Kapitał z aktualizacji wyceny jako pozycja ujmowania skutków wyceny roślinnych aktywów biologicznych w wartości godziwej
Recognition of the effects of valuation of plant biological assets at fair value in revaluation reserve

Summary/Abstract: Valuation at fair value responds to the growing information needs, in particular the information on opportunities to generate future cash flows, the current value of assets, or about the risk of future cash flows. IAS 41 “Agriculture” requires the valuation of plant biological assets at fair value and requires the recognition of the effects of fair value measurement on the financial result of the period. Valuation at fair value can lead to unrecognized revenue and expenses. The aim of this paper is to focus on the issue of recognizing the effects of valuation of plant biological assets at fair value in accordance with IAS 41 “Agriculture” in the financial result of the period and to propose an alternative way of recognizing the effects of valuation in revaluation reserve. Empirical studies have proven that it is reasonable to recognize the effects of the measurement of plant biological assets at fair value in revaluation reserve.

• Details
• Contents