1、 1850 英文单词，英文单词，10500 英文字符英文字符，中文，中文 3050 字字 文献出处：文献出处：Muhammad K, Ghani E K. A Fair Value Model for Bearer Biological Assets in Promoting Corporate Governance: A ProposalJ. Journal of Agricultural Studies, 2013, 2(1):16-26. 一、英文一、英文 A Fair Value Model for Bearer Biological Assets in Promoting Corpo
2、rate Governance: A Proposal Kamaruzzaman Muhammad, Erlane K Ghani Abstract This paper discusses IAS 41 Agriculture with specific focus on accounting for bearer biological assets in Malaysia. It presents the concerns raised by various parties on the applicability of IAS 41 on bearer biological assets
3、 particularly on the use of present value of future net cash flows model to determine the fair value of certain category of biological assets. This paper posits that there is a way to develop a fair value model through identifying factors that influence the fair value of bearer biological assets. Th
4、e results of the proposed study would hopefully assist in the development of an alternative fair value model in valuing bearer biological assets and subsequently lead to good corporate governance specifically on the improving the qualitative characteristic of financial information. Keywords: IAS 41, Agriculture, Bearer biological assets, Fair value, Corporate governance, Malaysia 1. Introduction Agriculture industry has long been known to have a place in the economic development due t
