Showing posts with label
Biological Asset
.
Show all posts
Showing posts with label
Biological Asset
.
Show all posts
Thursday, July 26, 2018
Why Bearer Plants was taken out from the scope of IAS 41 ?
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Prior to the 2014 amendments, IAS 41 required all biological assets related to agricultural activity to be measured at fair value less costs...
Friday, July 13, 2018
Definition of Agricultural Activity based on IAS 41
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IAS 41 Agriculture governs the accounting treatment, financial statement presentation and disclosures related to AGRICULTURE ACTIVITY. IAS...
Biological Assets and Bearer Plants, what is the difference between them ?
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IAS 41 Agriculture regulates the accounting treatment for biological assets, except for bearer plants, and for agricultural produce at the ...
Wednesday, December 1, 2010
Recognition and Measurement of Biological Asset and Agricultural Produce
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The main objective of IAS 41, Agriculture is to prescribe the accounting treatment and disclosures related to agricultural activity. This ...
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