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学び始める

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