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.

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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.