IAS 41: Agriculture
The accounting standard IAS 41 sets out the accounting treatment and disclosures relevant to agricultural activity. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.
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Full text standard
Unaccompanied version of IAS 41
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This unaccompanied version does not include additional content that accompanies the full standard, such as illustrative examples, implementation guidance and bases for conclusions.
IAS 41 – Agriculture
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.
ICAEW guidance and support
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IFRS 2018: Interpretation and application of IFRS standards
This Wiley guide has been fully updated to help practitioners apply and comply with the latest international financial reporting standards. It provides detailed guidance along with illustrative examples. The chapter on agriculture covers:
|30 June 2014||IASB issues amendments to IAS 16 and IAS 41 for bearer plants
Press release issued by the IASB on 30 June 2014 announcing changes to reporting for plants such as grape vines, rubber trees and oil plants. Bearer plants will fall under the scope of IAS 16 while the produce grown on the plants will remain under IAS 41.
Guides and publications
Some guides and comparisons that we link to may pre-date the latest amendments to this standard. While these resources contain useful information, please treat them with appropriate caution.
Agriculture in depth: A look at current financial reporting issues
PwC, June 2015
Part of PwC's In Depth series, this guide looks at IAS 41, including new rules for ‘bearer plants’, with illustrative examples and Q&As.
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