Global Standards for the world economy

Tuesday 18 December 2018

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IFRS Interpretations Committee

Agriculture: Disclosure of the components of changes in fair value and associated valuation techniques


 IFRS Interpretations Committee Agenda Decision

IAS 41 Agriculture: Disclosure of the components of changes in fair value and associated valuation techniques

The Interpretations Committee received a request to address an issue related to a disclosure paragraph of IAS 41 Agriculture and the implication that this disclosure may have on the valuation of some biological assets measured at fair value less costs to sell.

Project stages

Deliberations

Stage completed January 2012