→ 6 - Agriculture And Inventories → Začněte se učit / Stáhněte si MP3 karty

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