Harvested product

(a)  

Management of biological for sale/conversation=agricultural produce

(a)  

Biological asset should measured on (a)  

and at the end of the reporting period

Agricultural produce harvested meadured

(a)  

Agricultural produce growing on bearer plant

(a)  

Is not deemed a biological asset

(a)  

Agricultural land can be classified

(a)  

Accounted same way as PPE = similar to manufacturing

(a)  

Living plant used for production of agricultural produce

(a)  

Used solely to grow agricultural produce

(a)