MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02149nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20240730082128.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
240730b |||||||| |||| 00| 0 eng d |
| 022 ## - INTERNATIONAL STANDARD SERIAL NUMBER |
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| International Standard Serial Number |
03031853 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MSU |
| Language of cataloging |
English |
| Transcribing agency |
MSU |
| Description conventions |
rda |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HD1401 AGR |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Maina, P.N. |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Small and medium-sized entities in the agricultural sector: Fair value reporting challenges |
| Statement of responsibility, etc. |
created by P.N. Maina and H.C. Wingard |
| 264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Johannesburg: |
| Name of producer, publisher, distributor, manufacturer |
Taylor and Francis, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2013 |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
|---|
| Title |
Agricultural Economics Research, Policy and Practice in Southern Africa |
| Volume/sequential designation |
Volume 52, number 2 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
Biological assets should be valued at fair value less point of sale costs only if an active market exists. The quoted price in an active market is the appropriate basis for determining the fair value of the asset. The objective of this research was to identify the challenges in respect of fair value reporting on the part of small- and medium-sized entities that publish general purpose financial statements, but that do not have public accountability in implementing the requirements of the International Financial Reporting Standard for Small and Medium-sized Entities. Through the research it was established that in Kenya the commodity markets operate in a simplified auction system with no clear price discovery mechanism. The lack of an active and transparent market is a serious challenge in terms of the application of fair value to biological assets. Consequently most of the farmers prefer to model the market information available. In the light of the diverse nature of agricultural produce, this article recommends virtual trading and development of commodity futures in order to reduce the market access cost, to improve accessibility to market information and to transform the role of middle traders to that of market linkages. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Agricultural |
| Form subdivision |
Sectorfair |
| General subdivision |
SMEs |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Wingard, H.C |
| Relator term |
co-author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://doi.org/10.1080/03031853.2013.798064 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Journal Article |