IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
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[824180] Notes - Biological assets and government grants for agricultural activity

Disclosure of biological assets and government grants for agricultural activity	[explanatory]
Disclosure of gains and losses during current period	[explanatory]
Explanation of gains and losses during current period arising from initial recognition of biological assets and change in fair value estimates	[string]
Gains (losses) on initial recognition of biological assets for current period	X
Gains (losses) on change in fair value estimates of biological assets for current period	X
Disclosure of biological assets	[explanatory]
Description of biological assets	[string]
Description of nature of activities of biological assets	[string]
Description of non-financial measures or estimates of biological assets	[string]
Methods and assumptions applied in determining fair value of biological assets	[string]
Description of fair value less estimated point-of-sale costs of agricultural produce harvested during period	[string]
Disclosure of restrictions and financial risk management for biological assets	[explanatory]
Explanation of biological assets whose title is restricted or pledged as security for liabilities	[string]
Explanation of amount of commitments for development or acquisition of biological assets	[string]
Description of financial risk management related to agricultural activity	[string]
Disclosure of information about biological assets measured at cost	[explanatory]
Disclosure of biological assets measured at cost	[explanatory]
Description of biological assets where fair value information is unreliable	[string]
Explanation why fair value cannot be reliably measured for biological assets, at cost	[string]
Range of estimates within which fair value is likely to lie for biological assets, at cost	[string]
Depreciation method, biological assets, at cost	[string]
Useful lives or depreciation rates, biological assets, at cost	[string]
Disclosure of explanation why fair value becomes reliable for biological assets previously measured at cost	[explanatory]
Description of biological assets previously measured at cost	[string]
Explanation why fair value becomes reliable for biological assets previously measured at cost	[string]
Explanation of effect of change for biological asset for which fair value becomes reliably measurable	[string]
Disclosure of government grants for agricultural activity [explanatory]	[explanatory]
Description of nature and extent of government grants for agricultural activity recognised in financial statements	[string]
Description of unfulfilled conditions and other contingencies attached to government grant for agricultural activity	[string]
Explanation of significant decrease in level of government grants for agricultural activity	[string]

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