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Section 3041 - Agriculture

Effective date:

Annual periods beginning on or after January 1, 2021, with earlier application permitted.

Published by the AcSB:

November 2019

Reach out to our Section 3041Specialist

Karen Higgins

Overview

This Section sets out the principles for the recognition, measurement and disclosure of agricultural inventories and productive biological assets. It applies to transactions and events related to agricultural production, including the purchase of the harvested product of biological assets for use in agricultural production.

History of Section 3041

Date

Development

Comments

November 2019

Issued to Part II of the CPA Hand­book 

Ef­fec­tive for annual periods beginning on or after January 1, 2021, with earlier application permitted.

Note: The above summary does not include details of consequential amendments made as the result of other projects.

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.