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