IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[824110] Notes - Reconciliation of changes in biological assets [by categories]

Reconciliation of changes in biological assets
Reconciliation by categories
Increase (decrease) through net exchange differences
Increase (decrease) through net exchange differences, biological assets, at fair value	X
Increase (decrease) through net exchange differences, biological assets, at cost	X
Total increase (decrease) through net exchange differences, biological assets	X
Additions other than through business combinations
Additions other than through business combinations, biological assets, at fair value	X
Additions other than through business combinations, biological assets, at cost	X
Total additions other than through business combinations, biological assets	X
Acquisitions through business combinations
Acquisitions through business combinations, biological assets, at fair value	X
Acquisitions through business combinations, biological assets, at cost	X
Total acquisitions through business combinations, biological assets	X
Decrease due to harvest
Decrease due to harvest, biological assets, at fair value	X
Decrease due to harvest, biological assets, at cost	X
Total decrease due to harvest, biological assets	X
Disposals
Disposals, biological assets, at fair value	X
Disposals, biological assets, at cost	X
Total disposals, biological assets	X
Decrease through classified as held for sale
Decrease through classified as held for sale, biological assets, at fair value	X
Decrease through classified as held for sale, biological assets, at cost	X
Total decrease through classified as held for sale, biological assets	X
Depreciation
Depreciation, biological assets, at cost	X
Depreciation, biological assets	X
Impairment loss recognised or reversed in profit or loss
Impairment loss recognised in profit or loss
Impairment loss recognised in profit or loss, biological assets, at cost	X
Impairment loss recognised in profit or loss, biological assets	X
Impairment reversal recognised in profit or loss
Impairment reversal recognised in profit or loss, biological assets, at cost	X
Impairment reversal recognised in profit or loss, biological assets	X
Gains (losses) on fair value adjustment
Gains (losses) on fair value adjustment, biological assets, at fair value	X
Gains (losses) on fair value adjustment, biological assets	X
Increase (decrease) through transfers and other changes
Increase (decrease) through transfers and other changes, biological assets, at fair value	X
Increase (decrease) through transfers and other changes, biological assets, at cost	X
Total increase (decrease) through transfers and other changes, biological assets	X
Changes in biological assets
Changes in biological assets, at fair value	X
Changes in biological assets, at cost	X
Total changes in biological assets	X

For information contact: Holger Obst (hobst@iasb.org)