IAS 41 — Agriculture
Definition: Biological assets at fair value less costs to sell; agricultural produce
Part of: IFRS
Biological assets at fair value less costs to sell; agricultural produce
NumberIAS 41
FrameworkIFRS
IssuerIASB
NotesFair value mandatory; US GAAP uses cost
OfficialOfficial Page
Related Accounting Types
- Agriculture Accounting(Primary)
External Links
- IAS 41 — Wikipedia