IAS 41 - Agriculture

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