Statements (32)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:amendedBy |
gptkb:IFRS_13_Fair_Value_Measurement
gptkb:Annual_Improvements_to_IFRSs_2010–2012_Cycle Annual Improvements to IFRSs 2014–2016 Cycle |
| gptkbp:appliesTo |
agricultural produce
biological assets government grants related to agricultural activity |
| gptkbp:compatibleWith |
intangible assets related to agricultural activity
land related to agricultural activity |
| gptkbp:defines |
agricultural produce
bearer plant biological asset |
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 41 Agriculture
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:objective |
prescribe accounting treatment and disclosures for agricultural activity
|
| gptkbp:relatedTo |
gptkb:IFRS_13_Fair_Value_Measurement
gptkb:IFRS_16_Leases IAS 16 Property, Plant and Equipment IAS 20 Accounting for Government Grants and Disclosure of Government Assistance |
| gptkbp:requiresDisclosureOf |
commitments for development or acquisition of biological assets
methods and assumptions used to determine fair value description of each group of biological assets restrictions on title of biological assets reconciliation of changes in carrying amount of biological assets |
| gptkbp:requiresMeasurementAt |
fair value less costs to sell
|
| gptkbp:scope |
agricultural activity
harvest of agricultural produce transformation of biological assets |
| gptkbp:startDate |
1 January 2003
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ias-41-agriculture/
|
| gptkbp:bfsParent |
gptkb:IFRS_13_Fair_Value_Measurement
|
| gptkbp:bfsLayer |
6
|