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  • Articles
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How to Account for Subsequent Expenditures in Agriculture?

by Silvia

How to account for veterinary costs, animal food, fertilizers, pesticides and other operating expenses in agriculture under IAS 41? Learn here!

Accounting Policies and Estimates, Financial Statements, IFRS Videos 23

How to Measure Fair Value in Agriculture – IAS 41 and IFRS 13

by Silvia

Agriculture is a huge sector, significantly contributing to the world’s GDP. According to the World Bank, in 2018 the value added in the agricultural sector represented 10.39% on total GDP in average – which is HUGE! After all, we all need to eat. Besides its…

Accounting Policies and Estimates, Current Assets, Financial Statements, Non-current Assets 20
IAS41 Agriculture

Top 3 Questions about IAS 41 Agriculture

by Silvia

I rarely publish articles about specific sectors, but this time, I decided to make an exception. Why? The reason is that although most of you do NOT deal with agriculture, it is still one of the most important industries in the world. It is so…

Current Assets, Non-current Assets 162

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Recent Comments

  • Silvia on IAS 23 Borrowing Costs Explained (2025) + Free Checklist & Video
  • Silvia on How to account for financial guarantees under IFRS 9?
  • Silvia on Top 4 Changes in Profit or Loss Statement under IFRS 18 (with video)
  • Silvia on IAS 21 The Effects of Changes in Foreign Exchange Rates
  • N Magne on IAS 21 The Effects of Changes in Foreign Exchange Rates

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