グスタボ タナカ   Gustavo TANAKA   グスタボ・タナカ    所属   京都外国語大学  国際貢献学部 グローバルスタディーズ学科    職種   教授
言語種別	英語
発行・発表の年月	2023/07
形態種別	論文
査読	査読あり
標題	Implementation of IAS 41 (Agriculture): The Case of a Peruvian SME
執筆形態	共著
掲載誌名	Contabilidad y Negocios (Accounting and Business)
掲載区分	国外
出版社・発行元	Editorial Fund of the Pontifical Catholic University of Peru
巻・号・頁	18(35),pp.14-38
総ページ数	264
担当範囲	Section 1
担当区分	筆頭著者
国際共著	国際共著
著者・共著者	Gustavo Tanaka - Cielo Castillo
概要	The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more accurately as an alternative to legal and tax regulations applying historical cost, which Peruvian SMEs more commonly use for the preparation of financial statements. Primary data were gathered through interviews and observation at the SME studied. This forestry-industry SME in question tried unsuccessfully to get financing from banks, even presenting complementary information regarding the calculation of biological asset values according to IAS 41. Failing this, it turned to seeking funding from private long-term investors, eventually succeeding in obtaining long-term financing from a new strategic investor.