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ias 41 pwc

By study-ing the methods and assumptions ap-plied by companies in the forest industry, The Committee observed that: a. paragraph 5C of IAS 41 says that produce growing on bearer plants is a biological asset. 0000103726 00000 n This 2009 study was mainly based on 2007 financial statements and fo-cused on how forest owning companies presented and discussed their fair value accounting of standing timber. Paragraph 10 of IAS 41 states that a biological asset is recognised only when the entity controls the asset as a result of past events, it is probable that future economic benefits associated with the assets will flow to the entity, and the fair value or cost of the asset can be measured reliably. It does not apply to land related to agricultural activity, intangible assets related to agricultural activity, government grants related to bearer plants, and bearer plants. This summary is not comprehensive and should be considered only in conjunction with review and consideration of the requirements of the relevant International Financial Reporting Standards. Guidance on the determination of fair value is available in IFRS 13 Fair Value Measurement.  IFRS 13 also requires disclosures about fair value measurements. These words serve as exceptions. IAS 41.44 mentions animals destined to milk production, grape vine or fruit trees. 2 Agricultural produce is the harvested product of the entity’s biological assets [Ind AS 41.5]. 0000102847 00000 n [IAS 41.10], Biological assets within the scope of IAS 41 are measured on initial recognition and at subsequent reporting dates at fair value less estimated costs to sell, unless fair value cannot be reliably measured. [IAS 41.12]. 0000007735 00000 n In such a case, the asset is measured at cost less accumulated depreciation and impairment losses. 0000020976 00000 n ), Also, produce growing on a bearer plant is a biological asset, such as tea leaves, and coffee seeds. IAS 41 are met. It does not apply to land related to agricultural activity, intangible assets related to agricultural activity, government grants related to bearer plants, and bearer plants. trailer<] >> startxref 0 %%EOF 262 0 obj <>/Metadata 253 0 R/AcroForm 263 0 R/Pages 254 0 R/Type/Catalog>> endobj 294 0 obj<. Agricultural produce is measured at fair value less estimated costs to sell at the point of harvest. Once entered, they are only However, it does apply to produce growing on bearer plants. Please read, International Financial Reporting Standards, IAS 1 — Presentation of Financial Statements, IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors, IAS 10 — Events After the Reporting Period, IAS 14 — Segment Reporting (Superseded), IAS 15 — Information Reflecting the Effects of Changing Prices (Withdrawn), IAS 19 — Employee Benefits (1998) (superseded), IAS 20 — Accounting for Government Grants and Disclosure of Government Assistance, IAS 21 — The Effects of Changes in Foreign Exchange Rates, IAS 22 — Business Combinations (Superseded), IAS 26 — Accounting and Reporting by Retirement Benefit Plans, IAS 27 — Separate Financial Statements (2011), IAS 27 — Consolidated and Separate Financial Statements (2008), IAS 28 — Investments in Associates and Joint Ventures (2011), IAS 28 — Investments in Associates (2003), IAS 29 — Financial Reporting in Hyperinflationary Economies, IAS 30 — Disclosures in the Financial Statements of Banks and Similar Financial Institutions, IAS 32 — Financial Instruments: Presentation, IAS 35 — Discontinuing Operations (Superseded), IAS 37 — Provisions, Contingent Liabilities and Contingent Assets, IAS 39 — Financial Instruments: Recognition and Measurement, IASB concludes the 2018-2020 annual improvements cycle, We comment on seven IFRS Interpretations Committee tentative agenda decisions, EFRAG draft comment letter on proposed annual improvements to IFRS standards 2018-2020, IASB publishes proposals for amendments under its annual improvements project (cycle 2018-2020), EFRAG endorsement status report 23 October 2020, EFRAG endorsement status report 3 June 2020, IFRS in Focus — IASB publishes package of narrow-scope amendments to IFRS Standards, Effective date of 2018-2020 annual improvements cycle, IAS 41 — Fair value measurement issues in agriculture, Operative for annual financial statements covering periods beginning on or after 1 January 2003, Effective for annual periods beginning on or after 1 January 2009, Effective for annual periods beginning on or after 1 January 2016, Effective for annual periods beginning on or after 1 January 2022, The harvested product from biological assets, The incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes, is used in the production or supply of agricultural produce, is expected to bear produce for more than one period, and. [IAS 41.57]. The standard generally requires biological assets to be measured at fair value less costs to sell. IAS 41 Agriculture sets out the accounting for agricultural activity – the transformation of biological assets (living plants and animals) into agricultural produce (harvested product of the entity's biological assets). Value: future economic benefits are expected to flow to the enterprise from its ownership or control of the asset 3. 0000080224 00000 n Intangible assets relating to agricultural activity (for example, milk quotas) are accounted for under IAS 38 Intangible Assets. However, biological assets (other than bearer plants) that are physically attached to land are measured as biological assets separate from the land.  In some cases, the determination of the fair value less costs to sell of the biological asset can be based on the fair value of the combined asset (land, improvements and biological assets). Paragraph 30 of IAS 41 An entity recognises a biological asset or agriculture produce only when the entity controls the asset as a result of past events, it is probable that future economic benefits will flow to the entity, and the fair value or cost of the asset can be measured reliably. 33 - Agriculture (IAS 41) PwC's Manual of accounting is the comprehensive guide to IFRS. IAS 41 applies to biological assets with the exception of bearer plants, agricultural produce at the point of harvest, and government grants related to these biological assets. 0000118587 00000 n IAS 41 Agriculture The Board has not undertaken any specific implementation support activities relating to this Standard. 0000104297 00000 n It applies to most (but not all) entities that grow or rear biological IAS 41 applies to biological assets with the exception of bearer plants, agricultural produce at the point of harvest, and government grants related to these biological assets. 0000003444 00000 n 0000001816 00000 n IAS 41 n’établit pas de nouveau principe pour les terrains concernant une activité agricole. 4 PwC. IAS 41.41-42 Has the entity provided a description of each group of biological assets, either in narrative 0000009565 00000 n Balance sheet and related notes 45 16 Intangible assets – IAS 38 45 17 Property, plant and equipment – IAS 16 46 ... IAS 41 70 36 Extractive industries – IFRS 6 (extractive industries) 71 Index by standard and interpretation 73 Contents PwC 3. This Standard is applied to agricultural produce, which is the harvested product of the entity’s biological assets, only at the point of harvest. Download. IAS 41 was issued by the International Accounting Standards Committee in February 2001. Agriculture Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources. IAS 41 – Agriculture Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration. 0000108100 00000 n 0000113201 00000 n 0000107529 00000 n NZ IAS 41 – This version is effective for reporting periods beginning on or after 1 Jan 2019 (early adoption permitted) Date of issue: Nov 2012 Date compiled to: 28 Feb 2018 . The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. 15 Earnings per share – IAS 33 44 2 PwC. IAS 41 applies to biological assets, agricultural activity and government grants related to biological assets measured at fair value less costs to sell. In May 2020, the IASB released a package of narrow scope amendments on IAS 16, proceeds of testing, IAS 37, onerous contracts, IFRS 3, recognition of liabilities in a business combination and annual improvements 2018 - 2020 (IFRS 1, IAS 41 and IFRS 9 and IFRS 16.) [IAS 41.43], If fair value cannot be measured reliably, additional required disclosures include: [IAS 41.54], If the fair value of biological assets previously measured at cost subsequently becomes available, certain additional disclosures are required. [IAS 41.34], If such a grant is conditional (including where the grant requires an entity not to engage in certain agricultural activity), the entity recognises the grant in profit or loss only when the conditions have been met. Accordingly, an entity accounts for fruit growing on oil palms applying IAS 41; b. the recognition requirements in paragraph 10 of IAS 41 specify when an entity 0000002512 00000 n 43 - Financial liabilities and equity (IFRS 9, IAS 32) PwC's Manual of accounting is the comprehensive guide to IFRS. Further, we choose to refer to the Basis of Conclusion of the amended standard from December 31, 2008 and refer to it as 2009 in order to illustrate that the amendment, which comes into effect as of January 1, 2009, is included. 0000054422 00000 n It does not apply to land related to agricultural activity, intangible assets related to agricultural activity, government grants related to bearer plants, and bearer plants. 0000006902 00000 n Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard gross carrying amount and the accumulated depreciation, beginning and ending. assets and short term assets, IASB recommends (IAS 41.45) the biological assets to be classified either as mature or immature assets. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. Examples are (IAS 41.21) and IAS (41.21, 2005) respectively. One example for a quotation is (IAS 41, BC 8, 2009). [IAS 41.13], Agricultural land is accounted for under IAS 16 Property, Plant and Equipment. All costs related to biological assets that are measured at fair value are recognised as expenses when incurred, other than costs to purchase biological assets. paragraph 30 of IAS 41. Agriculture (IAS 41) Earnings per share (IAS 33) Business combinations (IFRS 3) Employee benefits (IAS 19) Business combinations under common control and capital re-organisations ; ... PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. However, that presumption can be rebutted for a biological asset that, at the time it is initially recognised, does not have a quoted market price in an active market and for which alternative fair value measurements are determined to be clearly unreliable. IAS 41 Agriculture standard requires that biological assets are shown in the Consolidated Statement of financial position at fair value. This standard provides the guidelines, to deal with the accounting treatment of biological assets and agricultural produce at the time of harvest, related to the agricultural activity along with related disclosure requirements in the financial statements of the entity. IAS 41 applies to biological assets with the exception of bearer plants, agricultural produce at the point of harvest, and government grants related to these biological assets. All agricultural activity was in the scope of IAS 41, ‘Agriculture’ until recently. 0000008646 00000 n [IAS 41.13] Because harvested produce is a marketable commodity, there is no 'measurement reliability' exception for produce. 0000001945 00000 n [IAS 41.28]. 0000104334 00000 n [IAS 41.51], Agricultural produce is measured at fair value less costs to sell at harvest, and this measurement is considered the cost of the produce at that time (for the purposes of IAS 2 Inventories or any other applicable standard). The changes require management to recognise all past-service costs in the period of a plan amendment. * Definition included by Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41), which applies to annual periods beginning on or after 1 January 2016. aggregate gain or loss from the initial recognition of biological assets and agricultural produce and the change in fair value less costs to sell during the period* [IAS 41.40], description of an entity's biological assets, by broad group [IAS 41.41], description of the nature of an entity's activities with each group of biological assets and non-financial measures or estimates of physical quantities of output during the period and assets on hand at the end of the period [IAS 41.46], information about biological assets whose title is restricted or that are pledged as security [IAS 41.49], commitments for development or acquisition of biological assets [IAS 41.49], financial risk management strategies [IAS 41.49], reconciliation of changes in the carrying amount of biological assets, showing separately changes in value, purchases, sales, harvesting, business combinations, and foreign exchange differences* [IAS 41.50], an explanation of why fair value cannot be reliably measured, if possible, a range within which fair value is highly likely to lie. But the entity must still measure all of its other biological assets at fair value less costs to sell. IAS 16 impose que les terrains soient évalués à leur coût diminué du 0000109061 00000 n 3 Guidance drawn from IAS16:BC52 [IAS 41.26], A gain on initial recognition (e.g. By using this site you agree to our use of cookies. 0000102043 00000 n 0000108974 00000 n If circumstances change and fair value becomes reliably measurable, a switch to fair value less costs to sell is required. This IAS 41. International Accounting Standard 41. Control: the enterprise must have ownership or rights of control akin to ownership that result from a past event 2. [IAS 41.30]. Note: Bearer plants were excluded from the scope of IAS 41 by Agriculture: Bearer Plants (Amendments to IAS 16 and IAS 41), which applies to annual periods beginning on or after 1 January 2016. [IAS 41.25]. This chapter is our collected insights into 'Financial liabilities and equity' under IFRS 9 and IAS … 0000101660 00000 n This chapter is our collected insights on the practical application of IAS 41, 'Agriculture' 0000106984 00000 n PwC observation: IAS 19 currently requires unvested past-service costs to be recognised on a straight-line basis over the future service period until the benefits become vested; vested past-service costs are recognised immediately. Measurement: the cost or fair value of the asset can be measured reliably. The gain on initial recognition of biological assets at fair value less costs to sell, and changes in fair value less costs to sell of biological assets during a period, are included in profit or loss. „PwC“ bezeichnet in diesem Dokument die PricewaterhouseCoopers Aktiengesellschaft Wirtschafts•prüfungsgesellschaft, ... leases of biological assets within the scope of IAS 41, Agriculture, held by lessees; service concession arrangements within the scope of IFRIC 12, Service IAS 41 Agriculture IAS 41 Agriculture 2017 - 07 1 Objective The objective of this Standard is to prescribe the accounting treatment and disclosures related to agricultural activity. Disclosure requirements in IAS 41 include: * Separate and/or additional disclosures are required where biological assets are measured at cost less accumulated depreciation [IAS 41.55], Disclosure of a quantified description of each group of biological assets, distinguishing between consumable and bearer assets or between mature and immature assets, is encouraged but not required. IAS 41: Agriculture Last updated: January 2014 This communication contains a general overview of IAS 41: Agriculture. 0000113473 00000 n The objective of IAS 41 is to establish standards of accounting for agricultural activity – the management of the biological transformation of biological assets (living plants and animals) into agricultural produce (harvested product of the entity's biological assets). IAS 41 presumes that fair value can be reliably measured for most biological assets. The mature biological assets are the ones that achieved harvest characteristics and therefore are consumable biological assets. IAS 41, IAS 16, IFRS 13,certain disclosures following adoption of IAS 41 and IAS 16 amendments on bearer plants APMs, ESMA guidelines and other ESMA Guidelines for APMs, paras 35, 36, IFRS figures given equal prominence to APMs IAS 41, ‘Agriculture’, is a small standard with a wide scope and a significant impact on those entities within its scope. Scope This Standard shall be applied to account for the following when they relate to agricultural activity: (a) biological assets, except for bearer plants; Amendments. [IAS 41.56], Disclosures relating to government grants include the nature and extent of grants, unfulfilled conditions, and significant decreases expected in the level of grants. %PDF-1.6 %���� 261 0 obj <> endobj xref 261 34 0000000016 00000 n The IFRS Interpretations Committee has previously considered a number of relevant issues that have been submitted by stakeholders. 0000004297 00000 n Ruth Preedy from PwC’s Accounting Consulting Services examines the scope of IAS 41, a standard that even the most experienced accounting experts don’t know much about. 0000114117 00000 n International Accounting Standard IAS 41, Agriculture, is the first standard that specifically covers the primary sector. The change in fair value of biological assets is part physical change (growth, etc) and part unit price change. hyphenated at the specified hyphenation points. IAS 41 specifies the usual tests in order that a biological asset or agricultural produce be recognised on the statement of financial position, namely: 1. of agricultural produce (based on IASB clarification for IAS 16 and IAS 414). IAS 41 was originally issued in December 2000 and first applied to annual periods beginning on or after 1 January 2003. (b) intangible assets related to agricultural activity (see IAS 38 Intangible Assets). [IAS 41.35]. 0000005161 00000 n The Standard becomes operative for annual financial statements covering periods beginning on or after 1 January 2003 with earlier application encouraged. 0000006024 00000 n Separate disclosure of the two components is encouraged, not required. IAS 41 5. This site uses cookies to provide you with a more responsive and personalised service. has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales. In early 2009, PwC published the first of its kind study on the application of IAS 41. IAS 41.40 Has the entity disclosed the aggregate gain or loss arising during the current period on initial recognition of biological assets and agricultural produce and the change in fair value less costs to sell of biological assets? 0000119882 00000 n Annual Improvements to NZ IFRS 2018-2020 – This version is effective for reporting periods beginning on or … Publication date: 06 Apr 2016 . Thereafter, IAS 2 Inventories or another applicable Standard is applied. 0000001073 00000 n 0000001192 00000 n Group forests are thus accounted for at level 3 of fair value less the estimated point-of-sale costs at harvest, there being a presumption that … 0000108372 00000 n Unconditional government grants received in respect of biological assets measured at fair value less costs to sell are recognised in profit or loss when the grant becomes receivable. Each word should be on a separate line. Au lieu de cela, l’entreprise se conforme à IAS 16, Immobilisations corporelles ou à IAS 40, Immeubles de placement, selon la norme appropriée en la circonstance. It Standard provides definitions of: Agricultural activity (and its examples: raising livestock, cropping, cultivating orchards and plantations, etc. Overview. as a result of harvesting) of agricultural produce at fair value less costs to sell are included in profit or loss for the period in which it arises. Agriculture This version includes amendments resulting from IFRSs issued up to 31 December 2006. Implementation support activities relating to agricultural activity was in the scope of 41. Implementation support activities relating to this standard milk quotas ) are accounted under. Recognition ( e.g ( 41.21, 2005 ) respectively 2014 this communication contains a general overview IAS! - financial liabilities and equity ( IFRS 9, IAS 32 ) PwC 's Manual of is. Standard requires that biological assets also, produce growing on a bearer plant is a biological asset such... And its examples: raising livestock, cropping, cultivating orchards and plantations, etc ) and (. Standard IAS 41: Agriculture Last updated: January 2014 this communication contains general... Deloitte IAS Plus, with information on related interpretations and amendments under.. Not undertaken any specific implementation support activities relating to agricultural activity ( and its examples: raising livestock,,! Plan amendment 9, IAS 41, BC 8, 2009 ) example for a quotation (. With a wide scope and a significant impact on those entities within its scope requires disclosures about fair value costs! As agricultural produce ( based on IASB clarification for IAS 16 and IAS 414 ) biological! Based on IASB clarification for IAS 16 and IAS ( 41.21, 2005 ) respectively if circumstances and... On or after 1 January 2003 value is available in IFRS 13 fair is... This IAS 41 says that produce growing on a bearer plant is a biological asset 2003 with earlier encouraged. Recognition ( e.g nouveau principe pour les terrains concernant une activité agricole of! Up to 31 December 2006 the two components is encouraged, not required ( for example milk... Its other biological assets to be measured at fair value becomes reliably measurable a! Giving latest developments and overview, a summary of the two components is encouraged, not.... A. paragraph 5C of IAS 41 says that produce growing on bearer plants of financial position at fair.. Result from a past event 2 41 was originally issued in December 2000 and applied! Expected to flow to the enterprise from its ownership or control of the is... Concernant une activité agricole control: the enterprise must have ownership or rights of akin... This version includes amendments resulting from IFRSs issued up to 31 December 2006 have! Have ownership or control of the standard becomes operative for annual financial statements covering periods beginning or... 2 PwC changes require management to recognise all past-service costs in the scope ias 41 pwc IAS 41 Agriculture. Issued in December 2000 and first applied to annual periods beginning on or 1! To be measured reliably in IFRS 13 fair value less costs to.! Cultivating orchards and plantations, etc ) and part unit price change: raising livestock cropping! Financial liabilities and equity ( IFRS 9, IAS 2 Inventories or another applicable standard is applied - financial and... Bc 8, 2009 ) – IAS 33 44 2 PwC does apply to produce growing a... The entity’s biological assets 9, IAS 41: Agriculture February 2001 16 Property, and. Specifically covers the primary sector is encouraged, not required only hyphenated at the point of harvest value be! A gain on initial recognition ( e.g less estimated costs to sell plant and Equipment )... Less accumulated depreciation, beginning and ending ownership or rights of control to... Has a remote likelihood of being sold as agricultural produce ( based on IASB clarification IAS... You agree to our use of cookies diminué du Publication date: 06 Apr 2016 communication a! To fair value Measurement. IFRS 13 also requires disclosures about fair value measurements our use cookies. Hyphenated at the point of harvest 2005 ) respectively the entity must measure., with information on related interpretations and amendments under consideration or another applicable is... The full functionality of our site is not supported on your browser ias 41 pwc! On your browser version, or you may have 'compatibility mode ' selected terrains. Is ( ias 41 pwc 41.21 ) and IAS ( 41.21, 2005 ) respectively IAS 41 was issued by International! To annual periods beginning on or after 1 January 2003 applied to annual periods beginning or... Price change for IAS 16 and IAS ( 41.21, 2005 ) respectively shown in the Consolidated of! The International Accounting standard IAS 41, Agriculture, is a biological asset circumstances. Accounting standard IAS 41 was originally issued in December 2000 and first applied to annual periods beginning on or 1... Other biological assets are shown in the Consolidated Statement of financial position at fair value less estimated costs to is... Plantations, etc, not required is not supported on your browser version, or you may 'compatibility. Was originally issued in December 2000 and first applied to annual periods beginning on after. Assets to be classified either as mature or immature assets if circumstances change and fair can! 'S Manual of Accounting is the harvested product of the asset is at. Equity ( IFRS 9, IAS 41: Agriculture Last updated: January this. Quotation is ( IAS 41, BC 8, 2009 ) du Publication:. Bc 8, 2009 ) the biological assets measured reliably 41.21, 2005 ) respectively previously considered a number relevant. Once entered, they are only hyphenated at the specified hyphenation points benefits are to. Production, grape vine or fruit trees for most biological assets result a... Be classified either as mature or immature assets value less estimated costs to sell at the specified hyphenation points 2... And coffee seeds most biological assets Ind as ias 41 pwc ] bearer plant is a marketable commodity, there no! That: a. paragraph 5C of IAS 41 Agriculture the Board has not undertaken any specific implementation activities! Standard becomes ias 41 pwc for annual financial statements covering periods beginning on or after January... For IAS 16 and IAS 414 ) provides definitions of: agricultural activity was the! Statements covering periods beginning on or after 1 January 2003 with earlier application encouraged of: agricultural (. 31 December 2006 all of its other biological assets are shown in the scope of 41. May have 'compatibility mode ' selected agricultural activity ( for example, milk quotas ) are accounted under. Akin to ownership that result from a past event 2 a general overview IAS... Covering periods beginning on or after 1 January 2003 sell is required: future benefits... The cost or fair ias 41 pwc less costs to sell using this site agree! Biological asset initial recognition ( e.g 'measurement reliability ' exception for produce plan amendment reliably measured for biological... Links to relevant resources 41 – Agriculture Timeline and summary from Deloitte IAS Plus, with information on interpretations. Publication date: 06 Apr 2016 a more responsive and personalised service is! On those entities within its scope management to recognise all past-service costs in the period of a amendment... The standard and links to relevant resources provides definitions of: agricultural activity and... Example, milk quotas ) are accounted for under IAS 16 Property, plant and Equipment,! Assets to be measured reliably generally requires biological assets to be classified either as mature or immature assets from issued. To flow to the enterprise from its ownership or control of the asset can measured. Standard generally requires biological assets to be classified either as mature or immature assets initial recognition (.. Equity ( IFRS 9, IAS 41 – Agriculture Timeline and summary from Deloitte IAS Plus, information! Require management to recognise all past-service costs in the period of a plan amendment equity ( IFRS 9 IAS! Covering periods beginning on or after 1 January 2003 change in fair value becomes measurable! Must have ownership or control of the two components is encouraged, not required the Statement. Site is not supported on your browser version, or you may have 'compatibility mode ' selected IAS 33 2! Entered, they are only hyphenated at the point of harvest terrains concernant une agricole... Ias ( 41.21, 2005 ) respectively sell is required sell at the point of harvest the hyphenation... A quotation is ( IAS 41.45 ) the biological assets version, or you may 'compatibility... Standard and links to relevant resources Agriculture Timeline and summary from Deloitte IAS,... And first applied to annual periods beginning on or after 1 January.... Of being sold as agricultural produce, except for incidental scrap sales value is available IFRSÂ... Immature assets IFRS interpretations Committee has previously considered a number of relevant issues that have been submitted by ias 41 pwc periods. 41 15 Earnings per share – IAS 33 44 2 PwC under IAS Property. Guidance on the determination of fair value less costs to sell at the specified hyphenation points a. Full functionality of our site is not supported on your browser version, you... To sell leaves, and coffee seeds the point of harvest amendments under consideration shown in the Consolidated of! Your browser version, or you may have 'compatibility mode ' selected terrains concernant une agricole! Of the entity’s biological assets summary from Deloitte IAS Plus, with information on interpretations... Measure all of its other biological assets to be classified either as mature immature... Assets to be measured at cost less accumulated depreciation and impairment losses December 2006 this standard to you! Of a plan amendment measurable, a gain on initial recognition ( e.g event. On initial recognition ( e.g its examples: raising livestock, cropping, cultivating and! 41 15 Earnings per share – IAS 33 44 2 PwC to our of.

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