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Exposure Draft Accounting Standard (AS) 41 Agriculture – ICAI

Commencement of Live Virtual Classes (LVC Batch - 2) under the New Scheme from 27th April 2024 for the students of CA Foundation/Intermediate/Final courses appearing in September/November 2024 Examinations

Currently, there is no Accounting Standard on Agriculture under Companies (Accounting Standards) Rules, 2006. Considering the need of AS on the subject, the ASB has formulated draft AS 41, Agriculture, on the basis of Ind AS 41, Agriculture. Major differences between
draft AS 41 and Ind AS 41 are given in Appendix 1 of AS 41.

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