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Accounting for Forestry Assets: Current Practice and future Directions

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  • KATHLEEN F. HERBOHN
  • RONALD PETERSON
  • JOHN L. HERBOHN

Abstract

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Suggested Citation

  • Kathleen F. Herbohn & Ronald Peterson & John L. Herbohn, 1998. "Accounting for Forestry Assets: Current Practice and future Directions," Australian Accounting Review, CPA Australia, vol. 8(15), pages 54-66, May.
  • Handle: RePEc:bla:ausact:v:8:y:1998:i:15:p:54-66
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1998.tb00080.x
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    Citations

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    Cited by:

    1. Kathleen Herbohn, 2006. "Accounting for SGARAs: A Stocktake of Accounting Practice Before Compliance With AASB 141 Agriculture," Australian Accounting Review, CPA Australia, vol. 16(39), pages 62-76, July.
    2. Hana BOHUSOVA & Patrik SVOBODA, 2017. "Will the amendments to the IAS 16 and IAS 41 influence the value of biological assets?," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 63(2), pages 53-64.
    3. Belinda Williams & Trevor Wilmshurst, 2009. "Accounting for SGARAs: Towards Comparability and Consistency," Australian Accounting Review, CPA Australia, vol. 19(2), pages 117-127, June.
    4. Patrik Svoboda & Hana Bohušová, 2017. "Amendments to IAS 16 and IAS 41: Are There Any Differences between Plant and Animal from a Financial Reporting Point of View?," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(1), pages 327-337.
    5. Rute Gonçalves & Patrícia Lopes, 2015. "Accounting in Agriculture: Measurement practices of listed firms," FEP Working Papers 557, Universidade do Porto, Faculdade de Economia do Porto.
    6. Carlin Dowling & Professor.Jayne Godfrey, 2001. "AASB 1037 Sows the Seeds of Change: A Survey of SGARA Measurement Methods," Australian Accounting Review, CPA Australia, vol. 11(23), pages 45-51, March.
    7. Belinda R. Williams & Trevor Wilmshurst, 2009. "The achievability of sustainable reporting practices in agriculture," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(3), pages 155-166, May.

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