→ 6 - Agriculture And Inventories → Sāciet mācīties / Lejupielādēt MP3 flashcards

jautājums		atbilde
Biological asset definition. sākt mācīties		'living plant or animal'
Agricultural produce definition sākt mācīties		'harvested product of the entity's biological assets'
Biological assets are initially measured at...? sākt mācīties		at FV less estimated costs to sell.
At each reporting date, biological assets are revalued to ...? sākt mācīties		to FV less costs to sell.
At the date of harvest, agricultural produce should be recognised and measured at ...? sākt mācīties		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...? sākt mācīties		under IAS 2 Inventories.
Inventories definition. sākt mācīties		Assets that the entity sells in ordinary course of business. (plus any raw materials and WIPs).
Inventories are measured at ...? IAS: Inventories. sākt mācīties		'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