→ 6 - Agriculture And Inventories → Öğrenmeye Başla / MP3 Flashcards indir

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