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biological assets should be measured at their fair value less estimated point…of…sale costs；
except where fair value cannot be measured reliably；
agricultural produce harvested from an enterpriseVs biological assets should be measured at its
fair value less estimated point…of…sale costs at the point of harvest。 However； this Standard does not
deal with processing of agricultural produce after harvest。 IAS 2： Inventories； or another applicable
International Accounting Standard should be applied in accounting for agricultural produce after the
point of harvest；
there is a presumption that fair value can be measured reliably for a biological asset。 However；
that presumption can be rebutted only on initial recognition for a biological asset for which
market…determined prices or values are not available and for which alternative estimates of fair
value are determined to be clearly unreliable。 Once the fair value of such a biological asset bees
reliably measurable； an enterprise should measure it at its fair value less estimated point…of…sale
costs；
if an active market exists for a biological asset or agricultural produce； the quoted price in that
market is the appropriate basis for determining the fair value of that asset。 If an active market does
not exist； an enterprise uses market…determined prices or values （such as the most recent market
transaction price） when available；
in some circumstances； market…determined prices or values may not be available for an asset in
its current condition。 In these circumstances； an enterprise uses the present value of expected net
cash flows from the asset discounted at a current market…determined pre…tax rate in determining fair
value；
cash flows from the asset discounted at a current market…determined pre…tax rate in determining fair
value；
a gain or loss arising on initial recognition of agricultural produce should be included in net
profit or loss for the period in which it arises；
the Standard does not establish any new principles for land related to agricultural activity。
Instead； an enterprise follows IAS 16： Property； Plant and Equipment； or IAS 40： Investment
Property； depending on which standard is appropriate in the circumstances。 Biological assets that
are physically attached to land are recognised and measured at their fair value less estimated
point…of…sale costs separately from the land；
an unconditional government grant related to a biological asset measured at its fair value less
estimated point…of…sale costs should be recognised as ine when the government grant bees
receivable。 If a government grant related to a biological asset measured at its fair value less
estimated point…of…sale costs is conditional； including where a government grant requires an
enterprise not to engage in specified agricultural activity； an enterprise should recognise the
government grant as ine when the conditions attaching to the government grant are met；
if a government grant relates to a biological asset measured at its cost less any accumulated
depreciation and any accumulated impairment losses； IAS 20： Accounting for Government Grants
and Disclosure of Government Assistance； should be applied。
Disclosure
The Standard includes the following new disclosure requirements for biological assets
measured at cost less any accumulated depreciation and any accumulated impairment losses：
a separate reconciliation of changes in the carrying amount of those biological assets；
a description of those biological assets；
an explanation of why fair value cannot be measured reliably；
the range of estimates within which fair value is highly likely to lie （if possible）；
the gain or loss recognised on disposal of the biological assets；
the depreciation method used；
the useful lives or the depreciation rates used； and
the useful lives or the depreciation rates used； and
In addition：
If the fair value of biological assets previously measured at cost less any accumulated
depreciation and any accumulated impairment losses subsequently bees reliably measurable； an
enterprise should disclose a description of the biological assets； an explanation of why fair value has
bee reliably measurable； and the effect of the change； and
significant decreases expected in the level of government grants related to agricultural activity
covered by this Standard should be disclosed。
国际会计准则第
41号——农业
目的
本准则的目的是规范农业活动的会计处理、财务报表列报和披露。
范围
1．当以下事项涉及农业活动时，本准则适用其会计处理：
（1）生物资产
（2）收获时的农产品
（3）本准则
34…45段涉及的政府补助
2．本准则不适用于：
（1）与农业活动相关的土地（见《国际会计准则第
16号一一不动产、厂场和设备》
以及《国际会计准则第叨号一一投资性房地产》）。
（2）与农业活动相关的无形资产（见《国际会计准则第
38号无形资产》）。
3．本准则只适用于作为企业生物资产收获物的农产品在收获时的核算，该时点之后
适用存货和其他国际会计准则。因此，本准则不涉及收获后农产品的加工，例如种植葡萄的
制酒商将葡萄加工成葡萄酒。虽然这种加工可能是农业活动自然和逻辑上的延伸，并且可能
与生物转化有相似之处，但是这种加工并不包括在本准则所称的农业活动的定义之内。
4．下表给出了生物资产、农产品加工收获后加工而得的产品的例子：
生物资产农产品收获后加工而得产品
绵羊羊毛毛线地毯
人工林场中的林木原木木料
农作物棉花茎果棉线衣服食糖
奶牛牛奶乳烙
猪宰杀后的猪猪肉肠熏制火腿
灌木茎叶茶叶焙制的烟草
葡萄树鲜葡萄葡萄酒
果树采摘的水果加工后的水果
定义
有关农业的定义
5．本准则使用的下列术语，其含义为：
农业活动，指企业对生物资产转化为可售生物资产、农产品或其他生物资产的生物转化
过程的管理。农产品，指企业生物资产的收获品。
生物资产，指活的动物或植物。
生物转化，指导致生物资产质量或数量发生变化的生长、蜕变、生产、繁殖的过程。
生物资产集群，指类似动物或植物的组合。
收获，指农产品从生物资产上分离，或生物资产的生长过程的结束。
6．农业活动包括了多种多样的活动。例如，牲畜饲养、林业、一年生或多年生物的
收获、果树种植栽培、花木培植、水产养殖（包括养鱼）。各种农业活动存在有如下共同特点：
（1）转化的能力。动物和植物能够进行生物转化。
（2）转化的管理。通过增强或者至少是稳定转化发生所必须的条件，管理能够促成
生物转化的发生（例如营养、湿度、温度、地力和光照）。这种管理便农业活动与其它活动区
分开来。例如，从未经管理的资源中收获（如海洋渔业和原始森林的采伐）并不是农业活动。
）；物植域物动的新生产（育繁）3）；退化的量质或减少的数量物植或物动（化蜕）2
）；物植域物动的新生产（育繁）3）；退化的量质或减少的数量物植或物动（化蜕）2
。
7．生物转化产生下列结果：
（1）通过以下途径资产发生变化：1）生长（动物域植物数量的增加或质量的提高）；
（2）产生农产品，如橡浆、茶叶、羊毛、牛奶等。
一般定义
8．本准则所使用的下列术语，其含义为：
活跃市场，指具备下列所有条件的市场：
（1）市场内的交易品是同质的；
（2）任何时间均可以正常找到自愿的买者和卖者；
（3）价格信息对公众公开。
账面价值，指资产在资产负债表中的资产确认价值。
公允价值，指在公平交易中，熟悉情况的当事人自愿据以进行资产交换或债务清偿
的金额。
政府补助，定义见《国际会计准则第
20号政府补助会计和政府援助的披露》。
9．资产的公允价值取决于其当前的位置和条件。因此，例如，某牧场中牲畜的公允
价值为相关市场中类似牲畜的