دانلود Biological Assets Valuation Reconstruction: A Critical Study of IAS 41 on Agricultural Accounting in Indonesian Farmers

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.