→ 6 - Agriculture And Inventories → Bắt đầu học / Tải xuống MP3 Flashcards

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