[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29789":3,"doc-seo-29789":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29789,13056703019404,"Miles","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",8,"Research & Report","IAS 41 Agriculture Definitions","This document, titled \"DEFINITIONS\" within the context of IAS 41-Agriculture, provides a comprehensive set of definitions crucial for understanding agricultural accounting standards. It clarifies key terms such as \"Biological Asset,\" defined as a living plant or animal; \"Biological transformation,\" encompassing processes of growth, degeneration, production, or procreation that alter a biological asset qualitatively or quantitatively; and \"Agricultural activity,\" which involves managing the biological transformation of biological assets for sale as agricultural produce or additional biological assets. Furthermore, \"Agricultural produce\" is defined as the harvested product of an entity's biological assets, and \"Harvest\" is the detachment of produce from a biological asset or the cessation of its life processes. The document also outlines the scope of IAS 41, specifying its applicability to biological assets, agricultural produce at the point of harvest, and related government grants, while excluding land, intangible assets, and bearer plants. The section on \"MEASUREMENT\" details the initial and year-end measurement procedures for biological assets, emphasizing measurement at Fair Value, with estimated point of sale costs expensed in the Statement of Profit or Loss (SOPL). Gains or losses from changes in Fair Value are recognized in SOPL.","cbCaihCdqhwNO8dE","https://ap.wps.com/l/cbCaihCdqhwNO8dE","pdf",631699,1,1778284597,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","ias-41-agriculture-definitions","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/ias-41-agriculture-definitions/29789",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]