国际会计准则ias_41英文版.pdf

IAS 41 International Accounting Standard 41 Agriculture This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 41 was issued by the International Accounting Standards Committee in February 2001. In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. IAS 41 and its accompanying guidance have been amended by the following IFRSs: • IAS 1Presentation of Financial Statements (as revised in December 2003) • IAS 2Inventories (as revised in December 2003) • IAS 21The Effects of Changes in Foreign Exchange Rates (as revised in December 2003) • IFRS 5Non-current Assets Held for Sale and Discontinued Operations (issued March 2004) • IAS 1Presentation of Financial Statements (as revised in September 2007). © IASCF 2281 IAS 41 CONTENTS paragraphs INTRODUCTION IN1–IN9 INTERNATIONAL ACCOUNTING STANDARD 41 AGRICULTURE OBJECTIVE SCOPE 1–4 DEFINITIONS 5–9 Agriculture-related definitions 5–7 General definitions 8–9 RECOGNITION AND MEASUREMENT 10–33 Gains and losses 26–29 Inability to measure fair value reliably