PBE IPSAS 27

Agriculture

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 application permitted)

    Date of issue: Sep 2014

    Date compiled to: 31 Jan 2022


    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


    Additional material: PBE IPSAS 27 IPSASB BC 2017 Handbook