This case examines fair value accounting under IAS 41 for a European-listed agricultural companies. Students identify the company’s core business, the distinction between the IFRS treatment for three different assets: land, agricultural assets, which live on the land, harvested and inventory out of the country. They also analyze key reporting judgments in terms of agricultural assets, the friction does not converge despite the application of fair value for the majority to create so that the market value and book value … Read more »

This case examines fair value accounting under IAS 41 for a European-listed agricultural companies. Students identify the company’s core business, the distinction between the IFRS treatment for three different assets: land, agricultural assets, which live on the land, harvested and inventory out of the country. They also analyze key reporting judgments in terms of agricultural assets, the frictions create not converge despite the application of fair value for the majority of the assets of the company so that the market value and book value. The case also shows how fair value accounting key valuation parameters as inputs the result, and the impact on abnormal-earnings based valuation effect.
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from
Edward J. Riedl,
Kristin Meyer
Source: Harvard Business School
15 pages.
Release Date: 12 November 2009. Prod #: 110026-PDF-ENG
SIPEF: Biological assets at fair value under IAS 41 HBR case solution

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