IAS41 Agriculture

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1、IAS41InternationalAccountingStandard41AgricultureThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS41wasissuedbytheInternationalAccountingStandardsCommitteeinFebruary2001.InApril2001theInternationalAccountingStanda

2、rdsBoardresolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.IAS41anditsaccompanyingguidancehavebeenamendedbythefollowingIFRSs:•IAS1PresentationofFinancialStatements(asrevisedinDecember2003)•IAS2I

3、nventories(asrevisedinDecember2003)•IAS21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003)•IFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004)•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•ImprovementstoIFRSs(issuedMay200

4、8).*Amendmentrelatedtoaneffectivedatelaterthan1January2011TheBasisforConclusionsonIAS41hasbeenamendedforconsistencywithIFRS9FinancialInstruments(issuedNovember2009andOctober2010).IFRS9hasaneffectivedateof1January2013andtheamendmentisthereforenotincludedinthisedition.*effectivedate

5、1January2009©IFRSFoundation2449IAS41CONTENTSparagraphsINTRODUCTIONIN1–IN9INTERNATIONALACCOUNTINGSTANDARD41AGRICULTUREOBJECTIVESCOPE1–4DEFINITIONS5–9Agriculture-relateddefinitions5–7Generaldefinitions8–9RECOGNITIONANDMEASUREMENT10–33Gainsandlosses26–29Inabilitytomeasurefairvaluerel

6、iably30–33GOVERNMENTGRANTS34–38DISCLOSURE40–57General40–53Additionaldisclosuresforbiologicalassetswherefairvaluecannotbemeasuredreliably54–56Governmentgrants57EFFECTIVEDATEANDTRANSITION58–60BASISFORCONCLUSIONSBASISFORIASC’sCONCLUSIONSILLUSTRATIVEEXAMPLES2450©IFRSFoundationIAS41Int

7、ernationalAccountingStandard41Agriculture(IAS41)issetoutinparagraphs1–60.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS41shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingS

8、tandardsandtheConceptualFramework