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IFRS in Focus — IASB amends IAS 16 and IAS 41 to include bearer plants within the scope of IAS 16 instead of IAS 41

Published on: Jun 30, 2014

This newsletter outlines the recent amendments to IAS 16 Property, Plant and Equipment and IAS 41 Agriculture that bring bearer plants into the scope of IAS 16.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.