icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
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
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 28th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version date: 9 April 2024 - onwards
Version 2 of 2

Summary of changes to E65 (para. B82)

B82 The Standard made the following principal changes to the proposals in E65:

PreviousNext