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biological asset IAS 41

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › biological asset IAS 41

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
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  • April 13, 2022 at 6:25 am #653202
    shaunak22
    Participant
    • Topics: 220
    • Replies: 41
    • ☆☆☆

    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 ?

    April 13, 2022 at 7:47 am #653209
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    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 right

    Don’t lose too much sleep on this one

    🙂

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