CPC 29 - Biological Assets and Agricultural Product

PCFC SCORE: AUD 2, CMN 2, SUSEP 2, ProGP 2, Expert 2, PREVIC 2, ProRT 2

Program:

• Overview.
• Definitions related to the agricultural area.
• Recognition and measurement.
• Gains and losses.
• Inability to reliably measure fair value.
• Government grant.
• Disclosure and additional disclosure for biological assets whose fair value cannot be measured reliably.

Target audience: Controllership, accounting and finance professionals, including accountants, auditors, analysts, consultants and other interested parties.