Are you unfamiliar with the accounting treatment required to be applied to the transactions of an agricultural business? Section 34 Specialised Activities is here to help! Section 34, deals with, amongst others, the treatment of biological assets. This training session breaks down the requirements of Section 34 Specialised Activities - Agriculture specifically, and helps you understand how to do the accounting recognition and measurement for the types of transactions that often take place within the agricultural industry.

This session is packed with practical examples helping you to: + Identify what items / types of transactions are included in the scope of biological assets + Know how to do the accounting up to point of harvest + Understand what happens at harvest and afterward

Break down the requirements of section 34 “Specialised Activities” for agriculture, simplifying the following: - Definitions and scoping - Recognition - Measurement - Disclosure

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