1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
Date-stamp loading
  1. IAS 41: Agriculture
  2. IAS 41: Basis for Conclusions
Previous Next

IAS 41: Basis for Conclusions

Comparing proposed amendment...
Introduction (paras. BC1-BC2)
Scope (2008 and 2014 amendments) (paras. BC3-BC4E)
Costs to sell (paragraph 5) - 2008 amendments (paras. BC3-BC4)
Produce growing on bearer plants - 2014 amendments (paras. BC4A-BC4E)
Recognition and measurement (paras. BC5-BC12)
Discount rate (paragraph 20) - 2008 amendments (paras. BC5-BC7)
Additional biological transformation (paragraph 21) - 2008 amendments (paras. BC8-BC12)
Basis for IASC's Conclusions on IAS 41 Agriculture
Background (paras. B1-B2)
The need for an International Accounting Standard on agriculture (paras. B3-B7)
Scope (paras. B8-B12)
Measurement (paras. B13-B60)
Biological assets (paras. B13-B40)
Agricultural produce (paras. B41-B46)
Sales contracts (paras. B47-B54)
Land related to agricultural activity (paras. B55-B57)
Intangible assets (paras. B58-B60)
Subsequent expenditure (paras. B61-B62)
Government grants (paras. B63-B73)
Disclosure (paras. B74-B81)
Separate disclosure of physical and price changes (paras. B74-B77)
Disaggregation of the gain or loss (paras. B78-B79)
Other disclosures (paras. B80-B81)
Summary of changes to E65 (para. B82)
Dissenting Opinions (paras. DO1-DO13)
Dissent of Patrick Finnegan and Patricia McConnell (paras. DO1-DO13)
Previous Next