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Understanding Biological Assets in Agriculture by Chriz Villas is a document available to read on EtoBox.
What is Understanding Biological Assets in Agriculture about?
1) PAS 41 outlines the accounting for biological assets and agricultural produce. Biological assets include living animals and plants while agricultural produce refers to the harvested product of biological assets. 2) Biological assets are measured at fair value less cost of disposal both initially and at each reporting date. Agricultural produce is measured at fair value less cost of disposal at the point of harvest. 3) The standard provides definitions for key terms and outlines the recognition and me
- Author
- Chriz Villas
- Language
- EN