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DG-AgriValue IFRS™: Making Sense of Volatile Results in Agriculture and Agri-Business
November 18, 2025by Dr Dawkins Brown
Executive Summary Agriculture and agri-business sit at the intersection of biology, climate, commodity markets, and finance. Output is seasonal, yields vary, and prices move with global supply and demand. Under IFRS, these realities often translate into highly volatile reported profits driven by fair value changes in biological assets, inventory movements, and commodity prices. As...
