Template-Type: ReDIF-Article 1.0
Author-Name: Sallah DINAR
Author-Email: salahdinar@yahoo.com
Author-Workplace-Name: Faculty of Economics and Management, Ibn Tofail University of Kenitra, Morocco
Author-Name: Cheklekbire  MALAININE
Author-Email: Cheklekbire.malainine@uit.ac.ma
Author-Workplace-Name: Faculty of Economics and Management, Ibn Tofail University of Kenitra, Morocco
Title: Recognition and Evaluation Challenges of Biological Assets within the Framework of the Moroccan Agricultural Accounting Plan
Abstract: The operations related to agriculture encompass plants and animals, constituting biological assets. In terms of accounting and assessment, the realm of biological assets remains relatively unexplored in Morocco. The distinctive and singular nature of these biological assets leads to confusion and uncertainty in their evaluation and accounting when applying current accounting practices. The objective of this article is to elucidate the conceptual framework concerning the recognition and classification of biological assets, while examining the issues related to their evaluation and the impact on the relevance of accounting information. These constraints and problems associated with asset evaluation stem from a study conducted on a sample of 200 accountants, whether internal or external to agricultural operations. Keywords: biological assets, evaluation, accounting information relevance. Classification JEL: M41 Paper type: Theoretical Research
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 786-802
Volume: 4
Issue: 6-1
Year: 2023
File-URL: https://ijafame.org/index.php/ijafame/article/view/1178
File-Format: text/html
File-URL: https://ijafame.org/index.php/ijafame/article/view/1178/1177
File-Format: application/pdf
Handle: RePEc:aoa:journl:v:4:y:2023:i:6-1:p:786-802