Measurement of IAS 41是什么_2023年ACCA考試FR知識點(diǎn)

來源：東奧會計(jì)在線責(zé)編：田彤2023-05-05 09:21:13

只要你自己不倒，別人可以把你按倒在地上，卻不能阻止你滿面灰塵遍體傷痕地站起來。acca課程多，難度大。已經(jīng)報(bào)名的同學(xué)想要順利拿到acca證書，需要嚴(yán)格執(zhí)行備考計(jì)劃，學(xué)習(xí)基礎(chǔ)知識點(diǎn)。今天整理了FR科目Measurement of IAS 41(IAS 41的計(jì)量)相關(guān)知識點(diǎn)，具體內(nèi)容如下。

【內(nèi)容導(dǎo)航】

Measurement of IAS 41-IAS 41的計(jì)量

【知識點(diǎn)】

Measurement of IAS 41-IAS 41的計(jì)量

Biological assets shall be measured on initial recognition and at the end of each reporting period at its fair value less costs to sell.

When fair value cannot be measured reliably, the biological asset shall be measured at its cost less any accumulated depreciation and any accumulated impairment losses.

A change in fair value less costs to sell of a biological asset shall be included in the profit or loss in period in which it arises.

Agricultural produce shall be measured at its fair value less costs to sell only at the point of harvest.

即便生活不是你想要的樣子，你也要學(xué)會坦然面對，即便這個(gè)世界對你冷漠，你也要報(bào)以溫暖，因?yàn)橹挥袃?nèi)心明朗，才有堅(jiān)定的腳步和遠(yuǎn)方。以上就是為大家整理的FR科目考試知識點(diǎn)了，2023年6月acca考試報(bào)名即將截止，想要參加考試的同學(xué)需抓緊時(shí)間報(bào)名。

注：以上內(nèi)容來自王茜老師基礎(chǔ)精講班第45講

(本文為東奧會計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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