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This study aims to explain descriptively about how the presentation, disclosure and major amendment change of IAS 41 impacts plantation agriculture companies. This study examines seven plantation companies listed in Singapore for the year 2014–2015. The results show that those companies presented and disclosed the requirements of amendment of IAS 41, in accordance with its contents. Each of the companies restated their 2015 financial statements using the effective IAS 41 Amendment for 2016. Keywords—IAS 41 Amendment, biological asset, bearer

Analysis of the IAS 41 Amendment’s Application to Agriculture in Singapore’s Listed Plantation Agriculture Companies