Publications
Publications
- July 2012 (Revised February 2013)
- HBS Case Collection
Société Internationale de Plantations et de Finance (SIPEF)
By: David Hawkins
Abstract
Management of a company with extensive palm oil tree plantations questions the usefulness to management and investors of IAS41's requirement to value palm oil trees at their fair value.
Keywords
Financial Accounting; International Financial Reporting Standards; International Accounting Standards; Biological Asset Accounting; IAS41; Historical Cost; Equity Valuation; Financial Ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry
Citation
Hawkins, David. "Société Internationale de Plantations et de Finance (SIPEF)." Harvard Business School Case 113-027, July 2012. (Revised February 2013.)