In June 2013 the IASB issued an Exposure Draft Agriculture: Bearer Plants. The IASB proposes to include bearer plants within the scope of IAS 16 Property, Plant and Equipment and to account for bearer plants using the cost model or the revaluation model without substantial modifications.
EFRAG’s final comment letter on the IASB’s ED/2013/8 Agriculture: Bearer Plants
28 de octubre de 2013 | Actualidad