→ 6 - Agriculture And Inventories → Empezar lección / Descargar tarjetas en MP3

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