Summary

This document is a presentation on MFRS 141 Agriculture. It provides an introduction and goes into details on recognition criteria and measurement for various agricultural components, including biological assets and agricultural produce. The presentation is organized into sections, with each addressing different topics related to accounting for agricultural activities.

Full Transcript

MFRS 141 Agriculture 01 INTRODUCTION Introduction MFRS 141 excludes: Bearer Plant Agricultural Activities MFRS141 Agricultural Activities:Examples Biological Transformation Agricultural Produce & Biological Asset Harvest : Definition Examples biological assets and agricultural p...

MFRS 141 Agriculture 01 INTRODUCTION Introduction MFRS 141 excludes: Bearer Plant Agricultural Activities MFRS141 Agricultural Activities:Examples Biological Transformation Agricultural Produce & Biological Asset Harvest : Definition Examples biological assets and agricultural produce Examples 02 RECOGNITION CRITERIA Recognition Criteria Recognition Criteria 03 MEASUREMENT Measurement Measurement

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