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biogical asset – any living animal or plant
why is bearer plant not considered bilogical plant since it is a living plant instead it is measured under IAS 16 ?
Never thought about it!
Biological asset – what you eat – grows from nature – cost model not relevant
Bearer plant – what it grows on – if I was starting an orchard, I suppose I might buy the trees so cost model might be relevant; also depreciating trees over a (very long) life sounds rightDon’t lose too much sleep on this one
🙂
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