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IAS 41 Agriculture

Author

Listed:
  • Corina-Graziella BÂTCĂ-DUMITRU

    (Bucharest University of Economic Studies)

  • Adriana Florina POPA

    (Bucharest University of Economic Studies)

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.

Suggested Citation

  • Corina-Graziella BÂTCĂ-DUMITRU & Adriana Florina POPA, 2022. "IAS 41 Agriculture," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(8), pages 11-22, August.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:8:p:11-22
    DOI: 10.37945/cbr.2022.08.02
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    More about this item

    Keywords

    IAS 41; biological assets; agricultural produce; bearer plants; recognition; measurement; disclosure;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General
    • Q19 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Other
    • K33 - Law and Economics - - Other Substantive Areas of Law - - - International Law

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