海外动态：国际会计的主要变化

　　高顿网校小编与您一起随时关注海外动态（文章摘自ICAEW协会官网）：
 

　　3 July 2014
 

　　The International Accounting Standards Board (IASB) has published amendments to two accounting standards that deal with the treatment of ‘bearer plants’, such as grape vines and oil palms which generate produce over more than one period.

　　Currently, bearer plants are (under the standard ‘IAS 41’) required to be measured at fair value – current market price – less the costs to sell. However, following feedback from interested parties suggesting this didn’t provide very appropriate or useful information, the global accounting standard setter has introduced changes that will mean that bearer plants are accounted for like property, plant and equipment (using the standard ‘IAS 16’).  The amendments will come into effect for annual periods beginning on or after 1 January 2016 but earlier application is permitted.

　　Dr Nigel Sleigh-Johnson, Head of ICAEW’s Financial Reporting Faculty, said: “The standard setter has listened to the views of stakeholders on its agenda priorities and made important changes to the way certain biological assets are accounted for. The revised standard means that the accounting for bearer plants is better aligned with the underlying economic substance of these assets, so should provide more relevant information to users of financial statements. The decision to not introduce major new disclosure requirements in relation to bearer plants within IAS 16 is also going to help.

　　“Bearer plants, such as rubber trees, oil palms and grape vines with a productive lifespan that exceeds a single accounting period, will now be treated more like an item of machinery.”

　　ICAEW believes the amended standards are an improvement but suggests there are still some outstanding issues.

　　Nigel commented: “Livestock, which in some instances could arguably be treated the same way as bearer plants, is outside the scope of these changes. This is perhaps something worth considering when the IASB starts to look at its overall technical agenda next year.”
 

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