138Nombre de vues
1Évaluation

IAS 41 has been amended. Bearer plants have been scoped out of IAS 41 and into IAS 16. Ruth Preedy of PwC's Global Accounting Consulting Services summarises some of the key impacts of this change. For our In depth publication on agriculture visit PwC's Inform, our online accounting research tool - https://inform.pwc.com/inform2/s/Agriculture_Including_new_rules_for_bearer_plants_PwC_In_depth_INT2015_15/informContent/1555122506097779