IAS 41 | Biological Assets | Agriculture Activity | Accounting for Cannabis | IFRS Course

Описание к видео IAS 41 | Biological Assets | Agriculture Activity | Accounting for Cannabis | IFRS Course

Updated Video :    • International Accounting Course  

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Biological Assets are assets that are living, so for example, trees, animals, or cannabis. The balance sheet breaks down a company’s assets at a given point in time, classifying them by type and attributing a value to them. The International Accounting Standard 41 (IAS 41) states that a biological asset is any living plant or animals owned by the business, and are typically measured at fair value minus selling costs.

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