Matches in SemOpenAlex for { <https://semopenalex.org/work/W4386753425> ?p ?o ?g. }
Showing items 1 to 59 of
59
with 100 items per page.
- W4386753425 endingPage "78" @default.
- W4386753425 startingPage "57" @default.
- W4386753425 abstract "This study presents early evidence of the current valuation techniques and financial statement disclosure of non-bearer plants by companies on the Indonesia Stock Exchange. The emphasis is on measurement and valuation techniques amended in 2018-2019—the compliance in financial statement disclosure items provided by the companies. The valuation technique of a biological asset is quite challenging because this process includes measurements due to changes in market price and biological transformation. The study was conducted through a review of financial statements, primarily focusing on their disclosure. The study compared the change recorded in the initial years after amendments in accounting policy (2018 and 2019). The result showed that companies applied no uniform techniques to the valuation of biological assets. Therefore, it significantly affected their disclosure mainly due to the scarcity of technical guidance concerning biological assets. This study was limited to observing disclosure information and its accounting treatment by companies listed in Indonesian Stock Exchange under Agriculture and related industries. This study is useful to academics, accounting standard setters, and regulatory bodies. The paper is useful as feedback to accounting standard setters regarding implementing Financial Accounting Standard No.69: Agriculture in Indonesia. The findings aim to provide insights to regulatory bodies regarding financial information provided by companies in the logging sector. Keywords: measurement, valuation technique, financial statement disclosure, non-bearer plant, compliance, Indonesia" @default.
- W4386753425 created "2023-09-15" @default.
- W4386753425 creator A5063089033 @default.
- W4386753425 creator A5065548652 @default.
- W4386753425 creator A5082867763 @default.
- W4386753425 creator A5087416757 @default.
- W4386753425 creator A5092874353 @default.
- W4386753425 date "2023-08-31" @default.
- W4386753425 modified "2023-09-26" @default.
- W4386753425 title "Valuation Techniques and Financial Statement Disclosures for Non-Bearer Plant Sustainability Performance in Indonesia" @default.
- W4386753425 doi "https://doi.org/10.24191/apmaj.v18i2-03" @default.
- W4386753425 hasPublicationYear "2023" @default.
- W4386753425 type Work @default.
- W4386753425 citedByCount "0" @default.
- W4386753425 crossrefType "journal-article" @default.
- W4386753425 hasAuthorship W4386753425A5063089033 @default.
- W4386753425 hasAuthorship W4386753425A5065548652 @default.
- W4386753425 hasAuthorship W4386753425A5082867763 @default.
- W4386753425 hasAuthorship W4386753425A5087416757 @default.
- W4386753425 hasAuthorship W4386753425A5092874353 @default.
- W4386753425 hasBestOaLocation W43867534251 @default.
- W4386753425 hasConcept C121955636 @default.
- W4386753425 hasConcept C140060971 @default.
- W4386753425 hasConcept C144133560 @default.
- W4386753425 hasConcept C163867264 @default.
- W4386753425 hasConcept C186027771 @default.
- W4386753425 hasConcept C199521495 @default.
- W4386753425 hasConcept C2781027943 @default.
- W4386753425 hasConcept C544937707 @default.
- W4386753425 hasConcept C98014903 @default.
- W4386753425 hasConceptScore W4386753425C121955636 @default.
- W4386753425 hasConceptScore W4386753425C140060971 @default.
- W4386753425 hasConceptScore W4386753425C144133560 @default.
- W4386753425 hasConceptScore W4386753425C163867264 @default.
- W4386753425 hasConceptScore W4386753425C186027771 @default.
- W4386753425 hasConceptScore W4386753425C199521495 @default.
- W4386753425 hasConceptScore W4386753425C2781027943 @default.
- W4386753425 hasConceptScore W4386753425C544937707 @default.
- W4386753425 hasConceptScore W4386753425C98014903 @default.
- W4386753425 hasIssue "2" @default.
- W4386753425 hasLocation W43867534251 @default.
- W4386753425 hasOpenAccess W4386753425 @default.
- W4386753425 hasPrimaryLocation W43867534251 @default.
- W4386753425 hasRelatedWork W1499036776 @default.
- W4386753425 hasRelatedWork W1607973733 @default.
- W4386753425 hasRelatedWork W1979478759 @default.
- W4386753425 hasRelatedWork W2109787509 @default.
- W4386753425 hasRelatedWork W2141185334 @default.
- W4386753425 hasRelatedWork W2350705953 @default.
- W4386753425 hasRelatedWork W2955765747 @default.
- W4386753425 hasRelatedWork W3201660090 @default.
- W4386753425 hasRelatedWork W958683779 @default.
- W4386753425 hasRelatedWork W2587594129 @default.
- W4386753425 hasVolume "18" @default.
- W4386753425 isParatext "false" @default.
- W4386753425 isRetracted "false" @default.
- W4386753425 workType "article" @default.