→ 6 - Agriculture And Inventories → A tanulás megkezdése / Letöltés MP3 Flashcards

kezdjen tanulni

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