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

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    Additional material: IPSAS 27 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

  • 2022 Omnibus Amendments to PBE Standards – These amendments are effective for reporting periods beginning on or after 1 Jan 2023 (early application permitted)

    Date of issue: Jun 2022

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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

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Standards