IAS 41 Agriculture

Corina-Graziella Bâtcă-Dumitru and Adriana Florina Popa
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Corina-Graziella Bâtcă-Dumitru: Bucharest University of Economic Studies
Adriana Florina Popa: Bucharest University of Economic Studies

CECCAR Business Review, 2022, vol. 3, issue 8, 11-22

Abstract: The accounting treatment and the information related to the agricultural activity that should be provided by entities operating in the agricultural sector and applying the International Financial Reporting Standards are stated by the International Accounting Standard (IAS) 41 Agriculture. In this article, we present aspects regarding the concept of agricultural activity, the scope of IAS 41, the recognition and measurement of biological assets, agricultural produce and bearer plants and financial statements disclosure, all these alongside a series of practical examples regarding the accounting treatments applicable according to the standard.

Keywords: IAS 41; biological assets; agricultural produce; bearer plants; recognition; measurement; disclosure (search for similar items in EconPapers)
JEL-codes: K33 M41 Q10 Q19 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:8:p:11-22

DOI: 10.37945/cbr.2022.08.02

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