The research aims to explain descriptively about how the presentation, disclosure and major amendment change of IAS 41 at plantation agriculture company. This study uses 7 plantation companies listed in Singapore for the year 2014-2015. The results show that companies have presented and disclosed the amendment of IAS 41 in accordance with the contents of the Amendment of IAS 41. All companies are restatementing the 2015 financial statements using the effective IAS 41 Amendment 2016.

Keyword:

IAS 41 Amendment, biological asset, bearer plant, restatement