المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Agriculture



محاسب متخصص
08-11-2014, 06:42 AM
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