Scope of IAS 41是什么_2023年ACCA考試FR知識(shí)點(diǎn)
你要堅(jiān)信，只要心中有夢(mèng)想，就會(huì)與眾不同。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(shí)點(diǎn)。今天整理了FR科目Scope of IAS 41(IAS 41的計(jì)量范圍)相關(guān)知識(shí)點(diǎn)，正在備考的同學(xué)們來(lái)看看吧。
【內(nèi)容導(dǎo)航】
Scope of IAS 41-IAS 41的計(jì)量范圍
【知識(shí)點(diǎn)】
Scope of IAS 41-IAS 41的計(jì)量范圍
Scope of IAS 41-IAS 41的計(jì)量范圍
IAS 41 is applied to biological assets during the period of biological transformation.
Biological transformation comprises the processes of growth, degeneration, production, and procreation that cause qualitative or quantitative changes in a biological asset.
IAS 41 is also applied to agricultural produce only at the point of harvest
Accordingly, this standard does not deal with the processing of agricultural produce after harvest.
那些受過(guò)的苦，流過(guò)的淚，都將照亮我們的路。以上就是為大家整理的FR科目考試知識(shí)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(lái)自王茜老師基礎(chǔ)精講班第45講
(本文為東奧會(huì)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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