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.

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