资源描述：
《ias agriculture》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、IAS41AgricultureIAS41Agriculture页码，1/39InternationalAccountingStandardsIAS41AgricultureThisInternationalAccountingStandardwasapprovedbytheIASCBoardinDecember2000andbecomeseffectiveforfinancialstatementscoveringperiodsbeginningonorafter1January2003.Introduction1.IAS41pre
2、scribestheaccountingtreatment,financialstatementpresentation,anddisclosuresrelatedtoagriculturalactivity,amatternotcoveredinotherInternationalAccountingStandards.Agriculturalactivityisthemanagementbyanenterpriseofthebiologicaltransformationoflivinganimalsorplants(biolog
3、icalassets)forsale,intoagriculturalproduce,orintoadditionalbiologicalassets.2.IAS41prescribes,amongotherthings,theaccountingtreatmentforbiologicalassetsduringtheperiodofgrowth,degeneration,production,andprocreation,andfortheinitialmeasurementofagriculturalproduceatthepo
4、intofharvest.Itrequiresmeasurementatfairvaluelessestimatedpoint-of-salecostsfrominitialrecognitionofbiologicalassetsuptothepointofharvest,otherthanwhenfairvaluecannotbemeasuredreliablyoninitialrecognition.However,IAS41doesnotdealwithprocessingofagriculturalproduceafterh
5、arvest;forexample,processinggrapesintowineandwoolintoyarn.3.Thereisapresumptionthatfairvaluecanbemeasuredreliablyforabiologicalasset.However,thatpresumptioncanberebuttedonlyoninitialrecognitionforabiologicalassetforwhichmarket-determinedpricesorvaluesarenotavailableandf
6、orwhichalternativeestimatesoffairvaluearedeterminedtobeclearlyunreliable.Insuchacase,IAS41requiresanenterprisetomeasurethatbiologicalassetatitscostlessanyaccumulateddepreciationandanyaccumulatedimpairmentlosses.Oncethefairvalueofsuchabiologicalassetbecomesreliablymeasur
7、able,anenterpriseshouldmeasureitatitsfairvaluelessestimatedpoint-of-salecosts.Inallcases,anenterpriseshouldmeasureagriculturalproduceatthepointofharvestatitsfairvaluelessestimatedpoint-of-salecosts.4.IAS41requiresthatachangeinfairvaluelessestimatedpoint-of-salecostsofab
8、iologicalassetbeincludedinnetprofitorlossfortheperiodinwhichitarises.Inagriculturalactivity,achangeinphysicala
