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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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ACCA網(wǎng)絡課程課程專業(yè)名稱講師試聽
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實景課堂與獨立錄制
覆蓋所有知識點，根據(jù)學習計劃推進學習進度
高頓名師
70%的人正在學習該課程ACCA網(wǎng)課全科卡（8.2折）
為零基礎剛開始學習ACCA的學員特別定制		高頓名師