{"id":"F2015L01615","name":"AASB 141 - Agriculture - August 2015","slug":"aasb-141-agriculture-august-2015","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":93429,"registerId":"commonwealth-F2015L01615-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Other enquiries","sectionType":"part","heading":"Other enquiries","content":"## Other enquiries\n\nPhone: (03) 9617 7600\n\nE-mail: standard@aasb.gov.au\n\nCOPYRIGHT\n\n© Commonwealth of Australia 2022\n\nThis compiled AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The National Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.\n\nAll existing rights in this material are reserved outside Australia. Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only. Further information and requests for authorisation to reproduce for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The provided excerpt contains only copyright, contact and reproduction information for the compiled AASB 141 standard and does not indicate any change to the substantive scope of the standard. No amendments to the standard's content or scope are set out in the supplied text."},"complexity_factors":["Narrow textual scope limited to copyright, contact and reproduction rules (low substantive complexity)","Legal distinctions between domestic (within Australia) and international reproduction rights","Delegation of permission decisions to two different bodies (AASB for Australia; IFRS Foundation for outside Australia)","Potential administrative and commercial licensing processes (permission requests, possible fees, timing uncertainty)"],"plain_english_summary":"This compiled copy of AASB 141 (Aug 2015) contains copyright and reproduction rules, not the substantive accounting text. It allows unaltered, personal/non‑commercial use with source acknowledgement, while commercial reproduction requires prior permission from the AASB (within Australia) or the IFRS Foundation (outside Australia); contact details are provided. The rules affect accountants, educators, publishers and software vendors by creating licensing costs, administrative delays and dependency on licensors’ discretionary approvals for commercial reuse."},"kimi_summary":{"content_quality":"rejected","complexity_score":1,"rejection_reason":"This is a navigation/copyright page fragment only — it contains no substantive legislative content (no accounting standards, definitions, rules, or operative provisions). The actual AASB 141 standard on agricultural accounting is not present.","scope_assessment":{"changed":false,"description":"Not applicable — this is a fragment containing only copyright and contact information, not the substantive standard itself."},"complexity_factors":["No substantive legislative or regulatory content present","Only contains administrative information (contact details, copyright notices)","No defined terms, cross-references, or conditional provisions","Standard boilerplate copyright language"],"plain_english_summary":"This document is a **copyright notice and contact page** for an Australian accounting standard called **AASB 141** (Agriculture), originally published in August 2015.\n\n**What it actually contains:**\n- **Contact details** for the Australian Accounting Standards Board (AASB) — phone number and email for enquiries\n- **Copyright information** explaining who owns the material (Commonwealth of Australia and the IFRS Foundation)\n- **Usage rules** — you can copy this for personal/non-commercial use within Australia if you keep it unchanged and acknowledge the source; commercial use requires permission\n- **International restrictions** — outside Australia, only personal/non-commercial copying is allowed without special permission\n\n**What it does NOT contain:**\n- The actual accounting rules for agriculture (how to value livestock, crops, etc.)\n- Any substantive legal or regulatory content\n\n**Why this matters:** This is essentially a **wrapper page** — the legal and accounting substance of AASB 141 exists elsewhere. If you're looking for the actual standard on agricultural accounting (how farmers and agricultural businesses should report biological assets like animals and plants), this document won't help you."}},"importantCases":[],"_links":{"self":"/api/acts/aasb-141-agriculture-august-2015","history":"/api/acts/aasb-141-agriculture-august-2015/history","analysis":"/api/acts/aasb-141-agriculture-august-2015/analysis","conflicts":"/api/acts/aasb-141-agriculture-august-2015/conflicts","importantCases":"/api/acts/aasb-141-agriculture-august-2015/important-cases","documents":"/api/acts/aasb-141-agriculture-august-2015/documents"}}