NZ IAS 41

Agriculture

Prescribes the accounting treatment and disclosures related to agricultural activity.

  • Annual Improvements to NZ IFRS 2018-2020 – This version is effective for reporting periods beginning on or after 1 Jan 2022 (early adoption permitted)

    Date of issue: Jun 2020

  • NZ IAS 41 – This version is effective for reporting periods beginning on or after
    1 Jan 2018

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2016 (excludes NZ IFRS 16)

  • NZ IAS 41 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Nov 2012

    Date compiled to: 31 Dec 2015

  • NZ IAS 41 – This version is effective for reporting periods beginning on or after
    1 Jan 2013

    Date of issue: Nov 2012

    Date compiled to: 30 Nov 2012

  • Amendments to NZ IAS 16 and NZ IAS 41 Agriculture: Bearer Plants

    Date of issue: Aug 2014

  • NZ IAS 41 – This version is effective for reporting periods beginning on or after
    1 Dec 2012

*Additional Material is restricted to those with NZ-assigned IP addresses only.