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Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers


Kurniawan, Rendra and Mulawarman, Aji Dedi and Kamayanti, Ari (2014) Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This paper is an in-depth review of IAS 41 from two dimensions, technical-theoretical dimension and meaning dimension simultaneously.The study aimed to anticipate the hazardous potentialities in valuation caused by monetary logo-centrism in accounting. The concepts offered are based on the condition of the existing culture in Indonesian society that was abstracted through ethnomethodology.These concepts represent Indonesian farmers’ viewpoints and ways of life in that are also closely related with agriculture utilities cycle.This paper suggests that agriculture accounting can be carried out even if it does not use monetary unit as its valuation approach.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords: Accounting; agriculture; farmer; biological asset; ethnomethodology
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 08 Mar 2015 08:47
Last Modified: 18 Apr 2016 01:47
URI: http://repo.uum.edu.my/id/eprint/13361

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