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This study aims to describe the implementation of International Accounting Standard 41 conducted by organizations that have biological assets in various countries and identify variables that affect organizational compliance in implementing IAS 41. The research method uses the literature review method. The results of the study showed that the application of IAS 41 encountered obstacles in MSME organizations and traditional farmers. This is due to their lack of ability to implement IAS 41. The results show that the variables that influence organizational compliance in implementing IAS 41 are company intensity and size, ownership concentration, have a significant positive impact and the type of auditor and international stakeholders is positively related but not significant.Keywords. Biological Asset; Fair value; IAS 41.AbstrakPenelitian ini bertujuan untuk menggambarkan implementasi International Accounting Standard  41 yang dilakukan oleh organisasi yang memiliki aset biologis di berbagai negara serta mengidentifikasi variabel yang mempengaruhi kepatuhan organisasi dalam menerapkan IAS 41. Metode penelitian ini menggunakan metode literature review. Hasil studi menunjukan bahwa penerapan IAS 41 menemui kendala di organisasi UMKM dan petani tradisional. Hal ini dikarenakan kurangnya kemampuan mereka dalam menerapkan IAS 41.  Hasil penelitian menunjukan bahwa variabel yang mempengaruhi kepatuhan organisasi dalam mengimpelemtasikan IAS 41 adalah intensitas dan ukuran perusahaan, konsentrasi kepemilikan, memiliki dampak positif yang signifikan dan tipe auditor dan pemangku kepentingan internasional berhubungan positif namun tidak signifikan.Kata kunci.  Aset Biologis, Nilai Wajar; IAS 41.

IMPLEMENTASI INTERNATIONAL ACCOUNTING STANDARD 41 DI BERBAGAI NEGARA SERTA FAKTOR YANG MEMPENGARUHI KEPATUHAN PENERAPAN IAS 41