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