Topic

Agriculture

Lead / Co-Lead

India / Malaysia

Working Group members

China, Hong Kong, Indonesia, Japan and Korea

Project description

The Working Group believes IAS 41 Agriculture needs near-term improvement, specifically the accounting treatment for bearer biological assets (BBA). A Working Group recommendation for improvement has been submitted by the AOSSG for the consideration of the IASB.

Materials

Title	Issue Date
Comments on IASB ED/2013/8 Agriculture: Bearer Plants	November 4, 2013
Letter to IASB on short-term revision to IAS41	November 20,  2011
Annexure A Issues paper on IAS41	November 2011
Appendices part 1 of 4 to Issues paper on IAS41	November 2011
Appendices part 2 of 4 to Issues paper on IAS41	November 2011
Appendices part 3 of 4 to Issues paper on IAS41	November 2011
Appendices part 4 of 4 to Issues paper on IAS41	November 2011