|
gptkbp:instance_of
|
gptkb:International_Organization_for_Standardization
|
|
gptkbp:addresses
|
Agricultural produce at the point of harvest
|
|
gptkbp:administered_by
|
gptkb:International_Accounting_Standards_Board
|
|
gptkbp:applies_to
|
Agricultural activity
|
|
gptkbp:collaborated_with
|
International accounting organizations
|
|
gptkbp:complement
|
IAS 16 Property, Plant and Equipment
|
|
gptkbp:effective_date
|
January 1, 2003
|
|
gptkbp:excludes
|
Bearer plants
|
|
gptkbp:focuses_on
|
Biological assets
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
IAS 41 Agriculture
|
|
gptkbp:is_adopted_by
|
Publicly traded companies
|
|
gptkbp:is_advised_on
|
Best practices in agriculture accounting
|
|
gptkbp:is_applicable_to
|
Various countries globally
|
|
gptkbp:is_associated_with
|
Sustainable agriculture practices
|
|
gptkbp:is_challenged_by
|
Alternative accounting methods
|
|
gptkbp:is_connected_to
|
Climate change impacts
|
|
gptkbp:is_considered
|
Investment decisions
|
|
gptkbp:is_criticized_for
|
Complexity in valuation
|
|
gptkbp:is_described_as
|
Accounting textbooks
|
|
gptkbp:is_discussed_in
|
Professional accounting journals
|
|
gptkbp:is_evaluated_by
|
Auditors
|
|
gptkbp:is_examined_in
|
Academic research
|
|
gptkbp:is_implemented_in
|
gptkb:farmers
|
|
gptkbp:is_influenced_by
|
Market conditions
|
|
gptkbp:is_influential_in
|
Policy making in agriculture
|
|
gptkbp:is_informed_by
|
Agricultural economics
|
|
gptkbp:is_linked_to
|
Environmental impact assessments
Global food security issues
|
|
gptkbp:is_part_of
|
gptkb:IFRS_Standards
Corporate governance frameworks
|
|
gptkbp:is_promoted_by
|
Professional accounting bodies
|
|
gptkbp:is_referenced_in
|
Financial statements
|
|
gptkbp:is_regulated_by
|
Financial reporting standards
|
|
gptkbp:is_related_to
|
Sustainability reporting
|
|
gptkbp:is_reviewed_by
|
gptkb:International_Financial_Reporting_Interpretations_Committee
By the IASB
|
|
gptkbp:is_subject_to
|
Regulatory scrutiny
|
|
gptkbp:is_supported_by
|
Guidance notes
|
|
gptkbp:is_taught_in
|
Accounting courses
|
|
gptkbp:is_updated_by
|
Amendments to IFRS
|
|
gptkbp:is_used_by
|
Agricultural companies
|
|
gptkbp:is_utilized_for
|
Financial analysis
|
|
gptkbp:provides_guidance_on
|
Harvesting of crops
|
|
gptkbp:replaces
|
SIC-6
|
|
gptkbp:reports_to
|
Fair value gains and losses
|
|
gptkbp:requires
|
Fair value measurement
|
|
gptkbp:bfsParent
|
gptkb:International_Accounting_Standards_(IAS)
|
|
gptkbp:bfsLayer
|
7
|