CPC 29 - Biological Assets and Agricultural Product
CFC 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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