Agricultural Assets

Topics: International Financial Reporting Standards, Asset, Balance sheet Pages: 71 (8300 words) Published: February 17, 2013
A practical guide to accounting
for agricultural assets
November 2009

PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2009 IFRS technical publications
Manual of accounting – IFRS 2010

Global guide to IFRS providing comprehensive practical
guidance on how to prepare financial statements in
accordance with IFRS. Includes hundreds of worked
examples and extracts from company reports. The
Manual is a three-volume set comprising:
• Manual of accounting – IFRS 2010
• Manual of accounting – Financial instruments 2010
• Illustrative IFRS corporate consolidated financial
statements for 2009 year ends

A practical guide to capitalisation of
borrowing costs

Guidance in question and answer format addressing
the challenges of applying IAS 23R, including how to
treat specific versus general borrowings, when to start
capitalisation and whether the scope exemptions are
mandatory or optional.

A practical guide to new IFRSs for 2009

40-page guide providing high-level outline of the
key requirements of new IFRSs effective in 2009, in
question and answer format.

IFRS pocket guide 2009

Provides a summary of the IFRS recognition and
measurement requirements. Including currencies,
assets, liabilities, equity, income, expenses, business
combinations and interim financial statements.

IFRS news

Monthly newsletter focusing on the business implications
of the IASB’s proposals and new standards. Subscribe by

Illustrative interim financial information for
existing preparers

Illustrative information, prepared in accordance with
IAS 34, for a fictional existing IFRS preparer. Includes a
disclosure checklist and IAS 34 application guidance.
Reflects standards issued up to 31 March 2009.

Illustrative IFRS corporate consolidated financial
statements for 2009 year ends
A practical guide to segment reporting

Provides an overview of the key requirements of
IFRS 8, ‘Operating segments’ and some points to
consider as entities prepare for the application of
this standard for the first time. See also ‘Segment
reporting – an opportunity to explain the business’

A practical guide to share-based payments
Answers the questions we have been asked
by entities and includes practical examples to
help management draw similarities between the
requirements in the standard and their own sharebased payment arrangements. November 2008.

Preparing your first IFRS financial
statements: Adopting IFRS

Outlines how companies should address the process
of selecting their new IFRS accounting policies and
applying the guidance in IFRS 1. Provides specific
considerations for US market.

Financial instruments under IFRS – A guide
through the maze

High-level summary of IAS 32, IAS 39 and IFRS 7,
updated in June 2009. For existing IFRS preparers
and first-time adopters.

IAS 39 – Achieving hedge accounting
in practice

Covers in detail the practical issues in achieving
hedge accounting under IAS 39. It provides answers to
frequently asked questions and step-by-step illustrations
of how to apply common hedging strategies.

IAS 39 – Derecognition of financial assets
in practice

Explains the requirements of IAS 39, providing
answers to frequently asked questions and detailed
illustrations of how to apply the requirements to
traditional and innovative structures.

Illustrative set of consolidated financial statements for an existing preparer of IFRS. Includes an appendix showing
example disclosures under IFRS 3 (revised).
Included with Manual of accounting – IFRS 2010; also
available separately.

Illustrative consolidated financial statements
• Banking, 2009
• Insurance, 2009
• Investment funds, 2009

• Investment property, 2009
• Private equity, 2009

Realistic sets of financial statements – for existing IFRS preparers in the above sectors – illustrating the required disclosure and...
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