PBE IPSAS 27 Agriculture

  • Not-for-profit
  • Public Sector

Prescribes the accounting treatment and disclosures related to agricultural activity.

  • PBE IPSAS 27 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2020
    Additional material: IPSAS 27 IPSASB BC (Handbook of IPSAS Pronouncements)

Previous version

  • PBE IPSAS 27 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017