Fair value and environmental disclosure impact on agricultural company financial performance

Fair value and environmental disclosure impact on agricultural company financial performance

Abstract Biological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69. The PSAK 69 requires the use of the fair value method to measure biological assets that were previously meas...

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Bibliographic Details
Main Authors: Muhammad El-barony Haidar Aziz, Ani Wilujeng Suryani, Hazreel Hasmi
Format: Article
Language:Indonesian
Published: Universitas Negeri Malang 2023-02-01
Series:Jurnal Akuntansi Aktual
Subjects:
biological assets
agriculture
fair value
return
environmental reporting
aset biologis
agrikultur
pelaporan lingkungan
Online Access:http://journal2.um.ac.id/index.php/jaa/article/view/27925

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