The accounting treatment and the information related to agricultural activity that should be provided by entities operating in sector applying International Financial Reporting Standards are stated Accounting Standard (IAS) 41 Agriculture. In this article, we present aspects regarding concept of activity, scope IAS 41, recognition measurement biological assets, produce bearer plants financial s...

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1. Many friends and colleagues have contributed to our research in various ways throughout time. In particular we acknowledge our discussant, Dr. A. Lago, President of ASCE; Mr. J. F. Alonso, also of ASCE, who facilitated us some data; Dr. C. Mesa-Lago, of U. Pittsburgh; Mr. S. Lippe, of Radio Marti; Dr. J. Clark, of Miami Dade CC.; Messrs. T. Bonn and L. Styles, of SUNY-Cortland, who facilitat...