AASB 141 - Agriculture - July 2004
AASB 141 and IAS 41AASB 141 and IAS 41
Start here
Get a plain-English read of AASB 141 and IAS 41
Turn the raw legal text into a practical explanation grounded in AASB 141 - Agriculture - July 2004.
AASB 141 and IAS 41
AASB 141 Agriculture as amended incorporates IAS 41 Agriculture as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 41) are identified with the prefix “Aus” or “RDR”, followed by the number of the relevant IASB paragraph and decimal numbering. Paragraphs that apply only to not-for-profit entities begin by identifying their limited applicability.