Category: Business
Created by: rufaro9102
Number of Blossarys: 41
Agriculture sets out the accounting for agricultural activity – the transformation of biological assets (living plants and animals) into agricultural produce (harvested product of the entity's biological assets). The standard generally requires biological assets to be measured at fair value less costs to sell.
Landbrug opstiller regnskab for landbrugsaktiviteter-omdannelsen af biologiske aktiver (levende planter og dyr) til landbruget producerer (høstede produkt af objektet ' s biologiske aktiver). Standarden kræver generelt biologiske aktiver måles til dagsværdi minus salgsomkostninger.