BC94 The Board observed that there was some benefit to keeping all of the requirements for agricultural activity together. However, the Board noted that the requirements in IAS 16 would be applied to bearer plants with virtually no modification. Furthermore, bearer plants meet the definition of property, plant and equipment and are used like property, plant and equipment within the business. Virtually all respondents to the ED supported including bearer plants within the scope of IAS 16. The Board thus confirmed that it would include bearer plants within the scope of IAS 16.