Case | HBS Case Collection | July 2012 (Revised February 2013)

Société Internationale de Plantations et de Finance (SIPEF)

by David Hawkins


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; fair value accounting; IAS41; Historical cost; Equity Valuation; Financial ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry;


Hawkins, David. "Société Internationale de Plantations et de Finance (SIPEF)." Harvard Business School Case 113-027, July 2012. (Revised February 2013.)