国际会计准则---农业（The international accounting standards - agriculture）.docVIP

国际会计准则---农业（The international accounting standards - agriculture） The international accounting standards - agriculture The International Accounting Standards No. forty-first issued in 2003 objective The purpose of this guideline is to accounting, financial statements and disclosure of agricultural activities. Range 1. when the following matters relating to agricultural activities, this standard applies to the accounting treatment: (1) biological assets (2) during the harvest of agricultural products (3) 34-45 segment relates to government subsidies this criterion 2. this standard does not appl