PAS 41 CAPABILITY

COMMON
AGRICULTURE MANAGEMENT OF CHANGE
DISCLOSURE FEATURES

MEASUREMENT OF CHANGE

BEARER PLANT
BIOLOGICAL ASSET AGRICULTURAL
PRODUCE PAS 2

BIOLOGICAL
TYPES MEASUREMENT
TRANSFORMATION
INVENTORIES
ASSET CHANGES
THOUGH

FAIR VALUE MEASURE COST COST

CONSUMABLE BEARER ASSET EXPENSE
MENT FORMULA
BIOLOGICAL BIOLOGICAL GROWTH
LESS COST S
ASSET ASSET OF SALE
SPECIFIC
PURCHASE
PRO LOWER OF CLASSIFI
CREATIONN NCV COST
COST CATION
GOVERNMENT
GRANT
MATURE/IMMATURE DEGENER CONVERSI
UNCONDITIONAL ATION ON
BIOLOGICAL FIFO
COST
ASSET
CONDITIONAL

OTHER WEIGHTED

PORTION OF THE COST AVERAGE

GRANT IS
RECOGNIZED IN
PROFIT OR LOSS
AS TIME PASSES