财务核算与自然资本：棕榈油
确保全球粮食系统的稳定性要求企业在农业的财务核算中使用一致且准确的方法，以确保报告的数值可靠。企业必须遵守国际财务报告准则（IFRS）及其各国等效的会计标准。
市场、分析师和投资组合经理依赖经过审计的财务信息来更好地理解棕榈油行业的财务估值和整体投资理念。因此，准确的信息对于理解这一点至关重要。然而，市场参与者可能会收到关于棕榈油生产经济效益和后果的错误甚至具有误导性的信息。
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确保全球粮食系统的稳定性要求企业在农业的财务核算中使用一致、透明且准确的方法，以确保报告的数值可靠。
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然而，市场参与者经常收到关于使用自然资本的经济效益和后果的错误甚至具有误导性的信息。
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例如，我们对选定的棕榈油公司的财务披露进行了审查。
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我们的法务核算分析表明，棕榈油行业的公司可能向市场参与者披露了潜在的虚假和误导性会计信息。这些公司可能需要进行额外的分析审查，以了解其会计披露的稳健性及其自然资本的使用情况。
财务会计师和分析师经常问的问题：
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生物资产（油棕树）和农产品（鲜果串，棕榈油果实）是否得到一致且准确的报告，并符合会计标准，从而使自然资本的价值被准确评估？
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公司是否根据透明且准确的分析，对其农业业务及相关资产和负债的价值进行了一致且准确的评估？
评估的公司：
为了回答这些问题，我们的研究集中于全球棕榈油行业的公司。我们检查了这些公司在棕榈油生产中对关键核算法规的实施是否符合这些标准。
The below specific standards were reviewed during the analysis.
IAS 1: Presentation of Financial Statements (section 1.69: Liability Prescription)
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It prescribes conditions under which liabilities are to be classified as current; that is, owed in the near-term.
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Companies affected:
IAS 17: Leases
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It prescribes the accounting policies and disclosures applicable to leases, both for lessees and lessors. Leases are required to be classified as either finance/capital leases or operating leases. Finance leases transfer substantially all the risks and rewards of ownership and give rise to asset and liability recognition by the lessee and a receivable by the lessor. Whereas operating leases result in expense recognition by the lessee, with the asset remaining recognized by the lessor.
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Companies affected:
IAS 39: Financial Instruments: Recognition and Measurement
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This section provides that guarantors of liabilities shall report the portion of the liabilities secured as their own liabilities even though affiliates will make repayments – similar to IFRS 4 for insurance contracts.
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Companies affected:
IAS 41: Agriculture
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It details the conditions to be present for assets to be classified as agricultural or biological and how to measure.
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Companies affected:
IFRS 4: Insurance Contracts
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This section applies, with limited exceptions, to all insurance contracts that an entity issues and even to reinsurance contracts that it holds.
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Companies affected:
IFRS 7: Financial Instruments
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It requires disclosure of information about the significance of financial instruments to an entity, and the nature and extent of risk arising from those financial instruments, both in qualitative and quantitative terms.
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Companies affected:
IFRS 9: Financial Instruments
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This is IASB's replacement of IAS 39 Financial Instruments: Recognition and Measurement. The Standard includes requirements for the recognition of and measurement of impairment, derecognition and general hedge accounting for financial instruments.
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Companies affected:
IFRS 13: Fair Value Measurement
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It covers biological assets (including agricultural assets and livestock). Both standards require that Fair Value Measurement be the result of an exit price, make use of a fair value hierarchy (level 1,2 and 3 inputs), resulting in a market-based value, rather than entity-specific.
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Companies affected:
IFRS 16: Lease Disclosures
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It specifies how leases will be recognized, measured, presented, and disclosed.
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Companies affected:
PSAK 30: Leases
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Has been superseded by PSAK 73 as of 1 January 2020.
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Companies affected:
PSAK 60: Financial Instruments: Disclosures
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Similar in all respects to IFRS 7.
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Companies affected:
PSAK 71: Financial Instruments
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Similar in all respects to IFRS 9. Became effective 1 January 2018.
PSAK 73: Leases
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Similar in all respects to IFRS 16. Became effective 1 January 2020.
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Companies affected:
SFRS 16: Lease Disclosures
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Similar in all respects to IFRS 16.
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Companies affected:
SFRS 39: Financial Instruments: Recognition and Measurement
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Similar in all respects to IFRS 39.
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Companies affected:
SFRS 41: Agriculture
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Similar in all respects to IFRS 41.
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Companies affected:
Case Studies
Below are details of our accounting analyses conducted on each of the chosen firms. After each firm in parentheses are the accounting standards examined in our analyses.