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南宁考生不得不知，IAS 41 Agriculture复习分享

来源：高顿网校 2015-03-02

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　　1 Objective and Scope

　　IAS 41 prescribes the accounting treatment and the presentation and disclosures related to agricultural

　　activity, including:

　　biological assets;

　　agricultural produce at the point of harvest; and related government grants.

　　It does not deal with land or intangible assets related to agricultural activity, which are addressed in IAS 16 and IAS 38, respectively.

　　2 Recognition and Measurement

　　2.1 Recognition

　　A biological asset should be recognised when, and only when:

　　the asset is controlled as a result of a past event;

　　it is probable that future economic benefits associated with the asset will flow to the entity; and fair value can be measured reliably.

　　2.2 Measurement

　　A biological asset should be measured at its fair value less costs to sell:

　　on initial recognition; and

　　at the end of each reporting period.

　　Agricultural produce should be measured at its fair value less costs to sell at the point of harvest. This is deemed to be cost at that date when applying another IFRS （usually IAS 2）。

　　Costs to sell include commissions to dealers, levies and duties.

　　They do not include transport and other costs of getting the asset to the market.

　　In certain cases fair value may be approximated by cost.

　　For example:

　　when there has been little biological transformation since initial cost was incurred （e.g. tree seedlings planted shortly before the end of the reporting period）；

　　when the effect of the biological transformation on price is not material （e.g. initial growth in a 30-year tree plantation）。

　　2.3. Reliable Measurement Presumption

　　The presumption that fair value can be measured reliably can be rebutted only on initial recognition when:

　　a quoted market price is not available; and alternative estimates are clearly unreliable.

　　In this case, the asset should be valued at cost less accumulated depreciation （IAS 16） and any impairment losses （IAS 36）。

　　When fair value can be measured reliably the asset will be carried at fair value less costs to sell.

　　2.4 Gains and Losses

　　A gain or loss arising on initial recognition of a biological asset or agricultural produce should be included in profit or loss for the period in which it arises.

　　Any changes in fair value less costs to sell arising at the end of each reporting period are similarly recognised in profit or loss for the period.

　　2.5 Government Grants

　　An unconditional government grant is recognised as income when, and only when the government grant becomes receivable.

　　If a government grant is conditional, it is recognised when, and only when, the conditions are met.

　　3 Presentation and Disclosure

　　The carrying amount of biological assets is presented separately in the statement of financial position.

　　Disclosures include:

　　The methods and assumptions used in determining fair value.

　　A reconciliation of changes in the carrying amount between the beginning and the end of the current period.

　　The aggregate gain or loss arising that is recognised in profit or loss.

　　Separate disclosure of physical changes and price changes in the market is encouraged.

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