IFRS for SMEs - Agriculture - Section 34

Price:
R476.10 (VAT Incl.)
Level:
Accounting Professionals
Sub-level:
IFRS for SMEs
Lecturer:
Tristan David-Crewe White
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


IFRS for SMEs deals with agriculture / biological activities in section 34, where it lays out recognition, measurement and disclosure requirements.

This training session breaks down the requirements of section 34 for agriculture specifically.

Extractive activities and service concessions are NOT dealt with.

Break down the requirements of section 34 “Specialised Activities” for agriculture, simplifying the following:

  1. Definitions and scoping Recognition Measurement Disclosure