Browsing Theses and Dissertations (Financial Accounting) by Author "Van Biljon, Marilene"

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An application guideline for the fair value accounting of biological assets

Van Biljon, Marilene (2016-06)

Reporting in terms of the principles of IAS 41, or equivalent, did not result in comparable financial results in the industry. This is mainly due to valuation challenges experienced and the significant costs of these ...
Clarifying fair value accounting challenges in the reporting of biological assets in the public sector by referring to ASGISA-EC

Van Biljon, Marilene (2013-03-11)

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector ...

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