題目：

XYZ Farm purchased 100 turkeys for $10,000 on 17 November 20X1. At the year-end, 31 December 20X1, the estimated sales price of the 100 turkeys was measured at $10,500. The following costs are expected to be incurred in respect to the sale of the turkeys:

? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? $

Transportation cost ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? 700

Finance cost ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?300

Income taxes related to this sale ? ? ? ? ? ? ? ? ? ? ?1,000

What amount should be recognised for the biological assets in XYZ’s statement of financial position as at 31 December 20X1?

A.$8,500

B.$9,800

C.$10,000

D.$10,500

答案：B

考點：IAS 41 Agriculture

答案解析：Biological assets are measured on initial recognition and at the end of each reporting period at fair value less costs to sell and any gain (or loss) arising is included in the statement of profit or loss for the period in which it arises.

$10,500 (Estimated sale price of the biological assets) – $700 (Transportation cost) =9800

Costs to sell are the incremental costs directly attributable to the disposal of an asset, excluding finance costs and income taxes.

Bearer plants:IAS 16 PPE,are recorded at accumulated cost until they reach maturity and they are depreciated over their useful life

Agricultural produce harvested from an entity’s biological assets shall be measured at its fair value less costs to sell at the point of harvest.such measurement is the cost at that date when applying IAS 2 inventory

知識點復(fù)習(xí)建議：對 IAS 41 Agriculture 中各類資產(chǎn)的計量的掌握