The increasing internationalization has originated a strong pressure on the different ways of regulating the economical activities of companies. The increase of the users' needs for financial information implied that the information should obey to specific requisites as a way of answering to the various interests, which may even represent antagonistic interests. Thus, the accounting system has tried to give some answers in order to meet the current needs for financial information. In spite of all the controversy brought about by the standard E56 Project, and due to the specific characteristics and nature of this activity, the IASB concluded that fair value should be the measurement method chosen to be used in the cases of biological assets and agricultural produce. The aim of IAS 41 is to improve and harmonize the methods used to the acknowledgement, valuation, presentation and publishing in the financial states of the financial impact on facts and transactions associated with agricultural activity (IASC, 2000). With this work we try to analyse the influence of the dimension of the company on the knowledge of the IAS 41. A sample of 255 companies was used, to which was applied a one-factor model in order to verify if there are significant differences, or not, in the knowledge and use of IAS 41 among the various classes of dimension in which the companies are framed. The obtained results show that: (1) the dimension of the company does not affect the application of the standard; and (2) the dimension of the company should not be taken as the main factor in the knowledge of the standard.