About this document

PAS 41 Agriculture: Key Concepts & Applications by Rassel Nayr Sulit is a document available to read on EtoBox.

This document provides an overview of PAS 41 Agriculture. It discusses the scope of PAS 41 and items that are excluded. Biological assets and agricultural produce are initially recognized at fair value less costs to sell. For biological assets, subsequent measurement is also at fair value less costs to sell, while agricultural produce is measured at fair value less costs to sell at harvest then under PAS 2 thereafter. Gains and losses from changes in fair value less costs to sell are recognized in profit or

Author

Rassel Nayr Sulit

Language

EN