6 - Agriculture and Inventories

 0    8 词汇卡    michallekawa
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问题 English 答案 English
Biological asset definition.
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'living plant or animal'
Agricultural produce definition
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'harvested product of the entity's biological assets'
Biological assets are initially measured at...?
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at FV less estimated costs to sell.
At each reporting date, biological assets are revalued to ...?
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to FV less costs to sell.
At the date of harvest, agricultural produce should be recognised and measured at ...?
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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...?
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under IAS 2 Inventories.
Inventories definition.
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Assets that the entity sells in ordinary course of business.
(plus any raw materials and WIPs).
Inventories are measured at ...?
IAS: Inventories.
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'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.
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