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الموضوع: Agriculture

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    الصورة الرمزية محاسب متخصص
    محاسب متخصص غير متواجد حالياً مشرف عام
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    تم شكره 73 مرة في 63 مشاركة

    Agriculture

    AGRICULTURE
    CONTENTS
    Paragraph
    Objective .................................................. ................................................. 1
    Scope .................................................. .................................................. .... 2–8
    Definitions .................................................. .............................................. 9–12
    Agriculture-related Definitions .................................................. ........ 9–11
    General Definitions .................................................. .......................... 12
    Recognition and Measurement .................................................. ............... 13–37
    Gains and Losses .................................................. ............................. 30–33
    Inability to Measure Fair Value Reliably .......................................... 34–37
    Disclosure .................................................. ............................................... 38–54
    General .................................................. ............................................ 38–51
    Additional Disclosures for Biological Assets Where Fair Value
    Cannot Be Measured Reliably .................................................. .. 52–54
    Transitional Provision .................................................. .............................. 55
    Initial Adoption of Accrual Accounting ............................................. 55
    Effective Date .................................................. ......................................... 56–57
    الملفات المرفقة