→ 6 - Agriculture And Inventories → Оқуды бастаңыз / MP3 флэш-карталарын жүктеу

сұрақ		жауап
Biological asset definition. оқуды бастаңыз		'living plant or animal'
Agricultural produce definition оқуды бастаңыз		'harvested product of the entity's biological assets'
Biological assets are initially measured at...? оқуды бастаңыз		at FV less estimated costs to sell.
At each reporting date, biological assets are revalued to ...? оқуды бастаңыз		to FV less costs to sell.
At the date of harvest, agricultural produce should be recognised and measured at ...? оқуды бастаңыз		at FV less estimated cost to sell.
At the date of harvest, agricultural produce is measured at FV less estimated costs to sell. It is then accounted for under IAS...? оқуды бастаңыз		under IAS 2 Inventories.
Inventories definition. оқуды бастаңыз		Assets that the entity sells in ordinary course of business. (plus any raw materials and WIPs).
Inventories are measured at ...? IAS: Inventories. оқуды бастаңыз		'the lower of cost and NRV' Cost includes the purchase price and any other directly attributable costs. \| NRV is the expected selling price, less estimated costs of completion and sale.

6 - Agriculture and Inventories