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Chuẩn mực kế toán quốc tế IAS 41

This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 41 was issued by the International Accounting Standards Committee in February 2001. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 41 and its accompanying guidance have been amended by the following IFRSs: • • • • • IAS 1 Presentation of Financial Statements (as revised in December 2003) IAS 2 Inventories (as revised in December 2003) IAS 21 The Effects of Changes in. | IAS 41 International Accounting Standard 41 Agriculture This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 41 was issued by the International Accounting Standards Committee in February 2001. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 41 and its accompanying guidance have been amended by the following IFRSs IAS 1 Presentation of Financial Statements as revised in December 2003 IAS 2 Inventories as revised in December 2003 IAS 21 The Effects of Changes in Foreign Exchange Rates as revised in December 2003 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations issued March 2004 IAS 1 Presentation of Financial Statements as revised in September 2007 . IASCF 2281 IAS 41 Contents paragraphs INTRODUCTION IN1-IN9 INTERNATIONAL ACCOUNTING STANDARD 41 AGRICULTURE OBJECTIVE SCOPE 1-4 DEFINITIONS 5-9 Agriculture-related definitions 5-7 General definitions 8-9 RECOGNITION AND MEASUREMENT 10-33 Gains and losses 26-29 Inability to measure fair value reliably 30-33 GOVERNMENT GRANTS 34-38 DISCLOSURE 40-57 General 40-53 Additional disclosures for biological assets where fair value cannot be measured reliably 54-56 Government grants 57 EFFECTIVE DATE AND TRANSITION 58-59 APPENDIX Illustrative examples BASIS FOR CONCLUSIONS 2282 iascf IAS 41 International Accounting Standard 41 Agriculture IAS 41 is set out in paragraphs 1-59. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 41 should be read in the context of its objective and the Basis for Conclusions the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies Changes in Accounting Estimates and Errors provides a basis for selecting