国际会计准则IAS_41英文版

IAS41©IASCF2281InternationalAccountingStandard41AgricultureThisversionincludesamendmentsresultingfromIFRSsissuedupto17January2008.IAS41wasissuedbytheInternationalAccountingStandardsCommitteeinFebruary2001.InApril2001theInternationalAccountingStandardsBoardresolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithdrawn.IAS41anditsaccompanyingguidancehavebeenamendedbythefollowingIFRSs:•IAS1PresentationofFinancialStatements(asrevisedinDecember2003)•IAS2Inventories(asrevisedinDecember2003)•IAS21TheEffectsofChangesinForeignExchangeRates(asrevisedinDecember2003)•IFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperations(issuedMarch2004)•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007).IAS412282©IASCFCONTENTSparagraphsINTRODUCTIONIN1–IN9INTERNATIONALACCOUNTINGSTANDARD41AGRICULTUREOBJECTIVESCOPE1–4DEFINITIONS5–9Agriculture-relateddefinitions5–7Generaldefinitions8–9RECOGNITIONANDMEASUREMENT10–33Gainsandlosses26–29Inabilitytomeasurefairvaluereliably30–33GOVERNMENTGRANTS34–38DISCLOSURE40–57General40–53Additionaldisclosuresforbiologicalassetswherefairvaluecannotbemeasuredreliably54–56Governmentgrants57EFFECTIVEDATEANDTRANSITION58–59APPENDIXIllustrativeexamplesBASISFORCONCLUSIONSIAS41©IASCF2283InternationalAccountingStandard41Agriculture(IAS41)issetoutinparagraphs1–59.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS41shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.IAS412284©IASCFIntroductionIN1IAS41prescribestheaccountingtreatment,financialstatementpresentation,anddisclosuresrelatedtoagriculturalactivity,amatternotcoveredinotherStandards.Agriculturalactivityisthemanagementbyanentityofthebiologicaltransformationoflivinganimalsorplants(biologicalassets)forsale,intoagriculturalproduce,orintoadditionalbiologicalassets.IN2IAS41prescribes,amongotherthings,theaccountingtreatmentforbiologicalassetsduringtheperiodofgrowth,degeneration,production,andprocreation,andfortheinitialmeasurementofagriculturalproduceatthepointofharvest.Itrequiresmeasurementatfairvaluelessestimatedpoint-of-salecostsfrominitialrecognitionofbiologicalassetsuptothepointofharvest,otherthanwhenfairvaluecannotbemeasuredreliablyoninitialrecognition.However,IAS41doesnotdealwithprocessingofagriculturalproduceafterharvest;forexample,processinggrapesintowineandwoolintoyarn.IN3Thereisapresumptionthatfairvaluecanbemeasuredreliablyforabiologicalasset.However,thatpresumptioncanberebuttedonlyoninitialrecognitionforabiologicalassetforwhichmarket-determinedpricesorvaluesarenotavailableandforwhichalternativeestimatesoffairvaluearedeterminedtobeclearlyunreliable.Insuchacase,IAS41requiresanentitytomeasurethatbiologicalassetatitscostlessanyaccumulateddepreciationandanyaccumulatedimpairmentlosses.Oncethefairvalueofsuchabiologicalassetbecomesreliablymeasurable,anentityshouldmeasureitatitsfairvaluelessestimatedpoint-of-salecosts.Inallcases,anentityshouldmeasureagriculturalproduceatthepointofharvestatitsfairvaluelessestimatedpoint-of-salecosts.IN4IAS41requiresthatachangeinfairvaluelessestimatedpoint-of-salecostsofabiologicalassetbeincludedinprofitorlossfortheperiodinwhichitarises.Inagriculturalactivity,achangeinphysicalattributesofalivinganimalorplantdirectlyenhancesordiminisheseconomicbenefitstotheentity.Underatransaction-based,historicalcostaccountingmodel,aplantationforestryentitymightreportnoincomeuntilfirstharvestandsale,perhaps30yearsafterplanting.Ontheotherhand,anaccountingmodelthatrecognisesandmeasuresbiologicalgrowthusingcurrentfairvaluesreportschangesinfairvaluethroughouttheperiodbetweenplantingandharvest.IN5IAS41doesnotestablishanynewprinciplesforlandrelatedtoagriculturalactivity.Instead,anentityfollowsIAS16Property,PlantandEquipmentorIAS40InvestmentProperty,dependingonwhichstandardisappropriateinthecircumstances.IAS16requireslandtobemeasuredeitheratitscostlessanyaccumulatedimpairmentlosses,oratarevaluedamount.IAS40requireslandthatisinvestmentpropertytobemeasuredatitsfairvalue,orcostlessanyaccumulatedimpairmentlosses.Biologicalassetsthatarephysicallyattachedtoland(forexample,treesinaplantationforest)aremeasuredattheirfairvaluelessestimatedpoint-of-salecostsseparatelyfromtheland.IAS41©IASCF2285IN6IAS41requiresthatanunconditionalgovernmentgrantrelatedtoabiologicalassetmeasuredatitsfairvaluelessestimatedpoint-of-salecostsberecognisedasincomewhen,andonlywhen,thegovernmentgrantbecomesreceivable.Ifagovernmentgrantisconditional,includingwhereagovernmentgrantrequiresanentitynottoengageinspecifiedagriculturalactivity,anentityshouldrecognisethegovernmentgrantasincomewhen,andonlywhen,theconditionsattachingtothegovernmentgrantaremet.Ifagovernmentgrantrelatestoabiologi