2015/06/12 Agriculture－Including new rules for 'bearer plants' 【詳細解説】
jp 詳細解説（In depth）
All agricultural activity was in the scope of IAS 41, 'Agriculture' until recently. In June 2014 the IASB issued an amendment moving bearer plants, but not the produce growing on the bearer plants, from the scope of IAS 41 to IAS 16, 'Property, Plant and Equipment.' IAS 41 requires biological assets to be measured initially and subsequently at fair value less costs to sell. Judgement is required to determine fair value and complex models are often required. Entities with bearer plants are generally supportive of the amendment because it allows the use of the cost model under IAS 16. The amendment has a number of consequences that need careful consideration.