تأثير تقييم الأصول البيولوجية في الشركات الزراعية على وفق مدخل القيمة العادلة على جودة المعلومات المحاسبية

Abstract

Abstract : The biological assets represent the basic elements of production in agricultural companies they are characterized by their living nature and their ability to protiferate , growth and degradate which affect their values and to reporting about them properly , there was an argument about the measurement approach which is the most suitable for their living nature . The professional organizations interested in this subject. In the local environment the local Accounting Rule (11) issued (the accounting in agricultural activity ) to provide the accounting knowledge for various agricultural activities and to clarify the basis that should be used in evaluating those assets concentrating on the historical cost's approach. The International Standards Board has issued the (IAS 41) "Agriculture " which obligated using of fair value in evaluating the biological assets when it is possible . The research aims to explain the ability of the fair value application in evaluating the biological assets in the Iraqi agricultural companies, and to explain their influence in the enhancing the Accounting Information quality. The research has reached to some conclution's, they are :- Accounting information resulting from useing fair value to assess the biological assets are enhancing the quality characteristics. It recommended the development of the local Accounting Rule (11) accounting in the agricultural activity, is the entrance to accommodate the application fair value in evaluating the biological assets when it is relabilty, With the identification of appropriate evaluation techniques, and promotion of practical cases