IAS 41 - Agriculture

# Reference Concept Name
1 IAS 41 51 ifrs-full:GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets
2 IAS 41 51 ifrs-full:GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets
3 IAS 41 49 a ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory
4 IAS 41 40 ifrs-full:GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod
5 IAS 41 40 ifrs-full:GainsLossesOnChangeInFairValueEstimatesOfBiologicalAssetsForCurrentPeriod
6 IAS 41 41 ifrs-full:PlantsMember
7 IAS 41 41 ifrs-full:LivingAnimalsMember
8 IAS 41 41 ifrs-full:DescriptionOfBiologicalAssets
9 IAS 41 41 ifrs-full:BiologicalAssetsByGroupAxis
10 IAS 41 41 ifrs-full:BiologicalAssetsGroupMember
11 IAS 41 43 ifrs-full:MatureBiologicalAssetsMember
12 IAS 41 43 ifrs-full:DisclosureOfDetailedInformationAboutBiologicalAssetsTable
13 IAS 41 43 ifrs-full:BiologicalAssetsByTypeAxis
14 IAS 41 43 ifrs-full:BiologicalAssetsTypeMember
15 IAS 41 43 ifrs-full:ConsumableBiologicalAssetsMember
16 IAS 41 43 ifrs-full:BearerBiologicalAssetsMember
17 IAS 41 43 ifrs-full:BiologicalAssetsAgeMember
18 IAS 41 43 ifrs-full:ImmatureBiologicalAssetsMember
19 IAS 41 43 ifrs-full:BiologicalAssets
20 IAS 41 43 ifrs-full:DisclosureOfDetailedInformationAboutBiologicalAssetsExplanatory
21 IAS 41 43 ifrs-full:BiologicalAssetsByAgeAxis
22 IAS 41 46 a ifrs-full:DescriptionOfNatureOfActivitiesOfBiologicalAssets
23 IAS 41 46 b ifrs-full:DescriptionOfNonfinancialMeasuresOrEstimatesOfBiologicalAssets
24 IAS 41 46 b i ifrs-full:AreaOfLandUsedForAgriculture
25 IAS 41 46 b i ifrs-full:NumberOfLivingAnimals
26 IAS 41 46 b ii ifrs-full:AgriculturalProduceGroupMember
27 IAS 41 46 b ii ifrs-full:DisclosureOfInformationAboutAgriculturalProduceTable
28 IAS 41 46 b ii ifrs-full:DisclosureOfInformationAboutAgriculturalProduceExplanatory
29 IAS 41 46 b ii ifrs-full:OutputOfAgriculturalProduce
30 IAS 41 46 b ii ifrs-full:AgriculturalProduceByGroupAxis
31 IAS 41 49 a ifrs-full:BiologicalAssetsWhoseTitleIsRestricted
32 IAS 41 49 a ifrs-full:BiologicalAssetsPledgedAsSecurityForLiabilities
33 IAS 41 49 b ifrs-full:CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets
34 IAS 41 49 c ifrs-full:DescriptionOfFinancialRiskManagementRelatedToAgriculturalActivity
35 IAS 41 50 ifrs-full:DisclosureOfReconciliationOfChangesInBiologicalAssetsTable
36 IAS 41 50 ifrs-full:ChangesInBiologicalAssets
37 IAS 41 50 ifrs-full:AggregatedMeasurementMember
38 IAS 41 50 ifrs-full:DisclosureOfReconciliationOfChangesInBiologicalAssetsExplanatory
39 IAS 41 50 ifrs-full:BiologicalAssetsMember
40 IAS 41 50 ifrs-full:BiologicalAssets
41 IAS 41 50 ifrs-full:MeasurementAxis
42 IAS 41 50 ifrs-full:AtFairValueMember
43 IAS 41 50 ifrs-full:CarryingAmountMember
44 IAS 41 50 ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
45 IAS 41 50 ifrs-full:AdditionsOtherThanThroughBusinessCombinationsBiologicalAssets
46 IAS 41 50 ifrs-full:AdditionsFromSubsequentExpenditureRecognisedAsAssetBiologicalAssets
47 IAS 41 50 ifrs-full:NoncurrentBiologicalAssetsMember
48 IAS 41 50 ifrs-full:CurrentBiologicalAssetsMember
49 IAS 41 50 ifrs-full:BiologicalAssetsAxis
50 IAS 41 50 ifrs-full:AtCostMember
51 IAS 41 50 a ifrs-full:GainsLossesOnFairValueAdjustmentBiologicalAssets
52 IAS 41 50 b ifrs-full:AdditionsFromPurchasesBiologicalAssets
53 IAS 41 50 c ifrs-full:DisposalsBiologicalAssets
54 IAS 41 50 c ifrs-full:DecreaseThroughClassifiedAsHeldForSaleBiologicalAssets
55 IAS 41 50 d ifrs-full:DecreaseDueToHarvestBiologicalAssets
56 IAS 41 50 e ifrs-full:AcquisitionsThroughBusinessCombinationsBiologicalAssets
57 IAS 41 50 f ifrs-full:IncreaseDecreaseThroughNetExchangeDifferencesBiologicalAssets
58 IAS 41 50 g ifrs-full:IncreaseDecreaseThroughTransfersAndOtherChangesBiologicalAssets
59 IAS 41 51 ifrs-full:GainsLossesOnFairValueAdjustmentAttributableToPriceChangesBiologicalAssets
60 IAS 41 51 ifrs-full:GainsLossesOnFairValueAdjustmentAttributableToPhysicalChangesBiologicalAssets
61 IAS 41 54 a ifrs-full:DescriptionOfBiologicalAssetsWhereFairValueInformationIsUnreliable
62 IAS 41 54 b ifrs-full:ExplanationWhyFairValueCannotBeReliablyMeasuredForBiologicalAssetsAtCost
63 IAS 41 54 c ifrs-full:RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForBiologicalAssetsAtCost
64 IAS 41 54 d ifrs-full:DepreciationMethodBiologicalAssetsAtCost
65 IAS 41 54 e ifrs-full:DescriptionOfUsefulLifeBiologicalAssetsAtCost
66 IAS 41 54 e ifrs-full:UsefulLifeMeasuredInProductionOrOtherSimilarUnitsBiologicalAssetsAtCost
67 IAS 41 54 e ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeBiologicalAssetsAtCost
68 IAS 41 54 e ifrs-full:DepreciationRateBiologicalAssetsAtCost
69 IAS 41 54 f ifrs-full:AccumulatedImpairmentMember
70 IAS 41 54 f ifrs-full:AccumulatedDepreciationAndAmortisationMember
71 IAS 41 54 f ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember
72 IAS 41 54 f ifrs-full:CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis
73 IAS 41 54 f ifrs-full:GrossCarryingAmountMember
74 IAS 41 55 ifrs-full:AtCostMember
75 IAS 41 55 a ifrs-full:ImpairmentLossRecognisedInProfitOrLossBiologicalAssets
76 IAS 41 55 b ifrs-full:ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets
77 IAS 41 55 c ifrs-full:DepreciationBiologicalAssets
78 IAS 41 56 a ifrs-full:DescriptionOfBiologicalAssetsPreviouslyMeasuredAtCost
79 IAS 41 56 b ifrs-full:ExplanationWhyFairValueBecomesReliableForBiologicalAssetsPreviouslyMeasuredAtCost
80 IAS 41 56 c ifrs-full:ExplanationOfEffectOfChangeForBiologicalAssetForWhichFairValueBecomesReliablyMeasurable
81 IAS 41 57 a ifrs-full:IncomeFromGovernmentGrantsRelatedToAgriculturalActivity
82 IAS 41 57 a ifrs-full:DescriptionOfNatureAndExtentOfGovernmentGrantsForAgriculturalActivityRecognisedInFinancialStatements
83 IAS 41 57 b ifrs-full:DescriptionOfUnfulfilledConditionsAndOtherContingenciesAttachedToGovernmentGrantForAgriculturalActivity
84 IAS 41 57 c ifrs-full:ExplanationOfSignificantDecreaseInLevelOfGovernmentGrantsForAgriculturalActivity