Asian-Oceanian Standard-Setters Group (AOSSG)

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Home arrow Working Groups arrow Agriculture

Agriculture

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Topic

Agriculture

Lead / Co-Lead

India / Malaysia

Working Group members

China, Hong Kong, Indonesia, Japan and Korea

Project description

The Working Group believes IAS 41 Agriculture needs near-term improvement, specifically the accounting treatment for bearer biological assets (BBA). A Working Group recommendation for improvement has been submitted by the AOSSG for the consideration of the IASB.

Materials

Title Issue date
Comments on IASB ED/2013/8 Agriculture: Bearer Plants 4 Nov 2013
Letter to IASB on short-term revision to IAS41 20 Nov 2011
Annexure A Issues paper on IAS41 Nov 2011
Appendices part 1 of 4 to Issues paper on IAS41 Nov 2011
Appendices part 2 of 4 to Issues paper on IAS41 Nov 2011
Appendices part 3 of 4 to Issues paper on IAS41 Nov 2011
Appendices part 4 of 4 to Issues paper on IAS41 Nov 2011

Submissions to IASB

Title Issue date

Comments on IASB Discussion Paper DP/2013/1 A Review of the Conceptual Framework for Financial Reporting

23 Jan 2014