IAS 41: agriculture

Plain-English guides to IAS 41 agriculture, each with a worked example.

IAS 41 measures biological assets and agricultural produce at fair value less costs to sell. 1 guide, all free.

1 guide

IAS 41 agriculture and biological assets4 minute readIAS 41 agriculture explained: biological assets and produce at fair value less costs to sell, bearer plants, harvest, grants and a worked cattle example.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.