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Commission Regulation (EU) 2015/2113 of 23 November 2015 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 16 and 41 (Text with EEA relevance)
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THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards(1), and in particular Article 3(1) thereof,
Whereas:
(1) By Commission Regulation (EC) No 1126/2008(2) certain international standards and interpretations that were in existence at 15 October 2008 were adopted.
(2) On 30 June 2014, the International Accounting Standards Board (IASB) issued amendments to IAS 16 Property, Plant and Equipment and IAS 41 Agriculture entitled Agriculture: Bearer Plants. The IASB decided that plants, which are used solely to grow produce over several periods, known as bearer plants, should be accounted for in the same way as property, plant and equipment in IAS 16 Property, Plant and Equipment, because their operation is similar to that of manufacturing.
(3) Amendments to IAS 16 and 41 imply by way of consequence amendments to IAS 1, 17, 23, 36 and 40 in order to ensure consistency between international accounting standards.
(4) The consultation with the European Financial Reporting Advisory Group confirms that the amendments to IAS 16 and IAS 41 meet the criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
(5) Regulation (EC) No 1126/2008 should therefore be amended accordingly.
(6) The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,
HAS ADOPTED THIS REGULATION:
The Annex to Regulation (EC) No 1126/2008, is amended as follows:
International Accounting Standard (IAS) 16 Property, Plant and Equipment is amended as set out in the Annex to this Regulation;
IAS 41 Agriculture is amended as set out in the Annex to this Regulation;
IAS 1 Presentation of Financial Statements, IAS 17 Leases, IAS 23 Borrowing Costs, IAS 36 Impairment of Assets and IAS 40 Investment Property are amended in accordance with the amendments to IAS 16 and IAS 41 as set out in the Annex to this Regulation.
Each company shall apply the amendments referred to in Article 1, at the latest, as from the commencement date of its first financial year starting on or after 1 January 2016.
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 23 November 2015.
For the Commission
The President
Jean-Claude Juncker
Paragraphs 3, 6 and 37 are amended and paragraphs 22A and 81K–81M are added.
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property, plant and equipment classified as held for sale in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations.
biological assets related to agricultural activity other than bearer plants (see IAS 41 Agriculture). This Standard applies to bearer plants but it does not apply to the produce on bearer plants.
the recognition and measurement of exploration and evaluation assets (see IFRS 6 Exploration for and Evaluation of Mineral Resources).
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A bearer plant is a living plant that:
is used in the production or supply of agricultural produce;
is expected to bear produce for more than one period; and
has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
(Paragraphs 5A–5B of IAS 41 elaborate on this definition of a bearer plant.)
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses.
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furniture and fixtures;
office equipment; and
bearer plants.
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Paragraphs 1–5, 8, 24 and 44 are amended and paragraphs 5A–5C and 62–63 are added.
biological assets, except for bearer plants;
agricultural produce at the point of harvest; and
government grants covered by paragraphs 34 and 35.
land related to agricultural activity (see IAS 16 Property, Plant and Equipment and IAS 40 Investment Property).
bearer plants related to agricultural activity (see IAS 16). However, this Standard applies to the produce on those bearer plants.
government grants related to bearer plants (see IAS 20 Accounting for Government Grants and Disclosure of Government Assistance).
intangible assets related to agricultural activity (see IAS 38 Intangible Assets).
Biological assets | Agricultural produce | Products that are the result of processing after harvest |
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Sheep | Wool | Yarn, carpet |
Trees in a timber plantation | Felled trees | Logs, lumber |
Dairy cattle | Milk | Cheese |
Pigs | Carcass | Sausages, cured hams |
Cotton plants | Harvested cotton | Thread, clothing |
Sugarcane | Harvested cane | Sugar |
Tobacco plants | Picked leaves | Cured tobacco |
Tea bushes | Picked leaves | Tea |
Grape vines | Picked grapes | Wine |
Fruit trees | Picked fruit | Processed fruit |
Oil palms | Picked fruit | Palm oil |
Rubber trees | Harvested latex | Rubber products |
Some plants, for example, tea bushes, grape vines, oil palms and rubber trees, usually meet the definition of a bearer plant and are within the scope of IAS 16. However, the produce growing on bearer plants, for example, tea leaves, grapes, oil palm fruit and latex, is within the scope of IAS 41. |
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Agricultural produce is the harvested produce of the entity's biological assets.
A bearer plant is a living plant that:
is used in the production or supply of agricultural produce;
is expected to bear produce for more than one period; and
has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.
A biological asset is a living animal or plant.
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plants cultivated to be harvested as agricultural produce (for example, trees grown for use as lumber);
plants cultivated to produce agricultural produce when there is more than a remote likelihood that the entity will also harvest and sell the plant as agricultural produce, other than as incidental scrap sales (for example, trees that are cultivated both for their fruit and their lumber); and
annual crops (for example, maize and wheat).
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Government grants are as defined in IAS 20.
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little biological transformation has taken place since initial cost incurrence (for example, for seedlings planted immediately prior to the end of a reporting period or newly acquired livestock); or
the impact of the biological transformation on price is not expected to be material (for example, for the initial growth in a 30-year pine plantation production cycle).
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Paragraph 54 is amended.
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biological assets within the scope of IAS 41 Agriculture;
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Paragraph 2 is amended.
However, this Standard shall not be applied as the basis of measurement for:
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biological assets within the scope of IAS 41 Agriculture held by lessees under finance leases; or
biological assets within the scope of IAS 41 provided by lessors under operating leases.
Paragraphs 4 and 7 are amended.
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a qualifying asset measured at fair value, for example a biological asset within the scope of IAS 41 Agriculture; or
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investment properties
bearer plants.
Paragraph 2 is amended.
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biological assets related to agricultural activity within the scope of IAS 41 Agriculture that are measured at fair value less costs of disposal;
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Paragraphs 4 and 7 are amended.
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biological assets related to agricultural activity (see IAS 41 Agriculture and IAS 16 Property, Plant and Equipment); and
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Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (OJ L 320, 29.11.2008, p. 1).
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