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otázka		Odpoveď
Biological asset definition. začať sa učiť		'living plant or animal'
Agricultural produce definition začať sa učiť		'harvested product of the entity's biological assets'
Biological assets are initially measured at...? začať sa učiť		at FV less estimated costs to sell.
At each reporting date, biological assets are revalued to ...? začať sa učiť		to FV less costs to sell.
At the date of harvest, agricultural produce should be recognised and measured at ...? začať sa učiť		at FV less estimated cost to sell.
At the date of harvest, agricultural produce is measured at FV less estimated costs to sell. It is then accounted for under IAS...? začať sa učiť		under IAS 2 Inventories.
Inventories definition. začať sa učiť		Assets that the entity sells in ordinary course of business. (plus any raw materials and WIPs).
Inventories are measured at ...? IAS: Inventories. začať sa učiť		'the lower of cost and NRV' Cost includes the purchase price and any other directly attributable costs. \| NRV is the expected selling price, less estimated costs of completion and sale.

6 - Agriculture and Inventories