IAS 41 Agriculture

IAS 41 – Agriculture: Accounting for Biological Assets

Overview:

This course provides a deep dive into IAS 41 Agriculture, the first IFRS standard to specifically address the Agriculture sector. Learners will explore how to account for agricultural activity, focusing on the transformation of biological assets into agricultural produce, and the role of fair value measurement.

Course Features:

• Scenario-driven modules: Practical examples such as dairy cattle (milk), forestry (timber), and crop farming (harvested cane).

• Interactive exercises: Case studies on fair value measurement challenges and government grant accounting.

• CPD-accredited: Earn Continuing Professional Development credits while mastering a specialized IFRS standard.

• Voice-over explanations & gamified quizzes: Designed to make technical content engaging and memorable.