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IAS 41: AgricultureScope (paras. 1-4)Definitions (paras. 5-9)Recognition and measurement (paras. 10-33)Government grants (paras. 34-38)Disclosure (paras. 39-57)Effective date and transition (paras. 58-66)Approval by the Board of Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41) issued in June 2014IAS 41: Basis for ConclusionsIntroduction (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 AgricultureBackground (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)IAS 41: Illustrative Examples
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Version date: 10 February 2017 - onwards

IAS 41: Illustrative Examples

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