Bearer plant

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Financial reporting - IAS 16 - property, plant and equipment.

Bearer plants include agricultural assets such as:

  • Sugar cane roots that produce standing sugar cane
  • Tea bushes that produce tea leaves
  • Rubber trees that produce latex


Under IAS 16, bearer plants are accounted for as property, plant and equipment if they:

  • Are used in the production or supply of agricultural produce;
  • Are expected to bear produce for more than one financial reporting period; and
  • Have a remote likelihood of being sold.


See also