#FAR #FinancialAccounting #BiologicalAssets #PAS41
This video is about accounting for biological assets and agricultural produce in accordance with PAS 41. This video talks about scope, key definitions, recognition and measurement, government grants, and presentation and disclosure as prescribed by PAS 41.
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FAR | BIOLOGICAL ASSETS
Теги
AccountingFinancial AccountingIntermediate AccountingIFRSPFRSIASPASFinancial Accounting and ReportingFARCPABSABS AccountancyBSAcAgricultureBiological assetsAgricultural produceBearer plantsIAS 41PAS 41Fair value less costs to sellGovernment grantsRecognitionMeasurementPoint of harvestPrice ChangePhysical ChangeAgricultural activity