រៀនផ្ទាល់តាម​ Online ៖ Accounting for Agricultural Living Plants and Bearer Plants (គណនេយ្យសម្រាប់វិស័យកសិកម្មទាក់ទងនឹង ដំណាំនិងការដាំដុះផ្សេងៗ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃព្រហស្បតិ៍ទី 12/6/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM 

វគ្គនេះបណ្តុះបណ្តាលដោយផ្ទាល់ពី លោក យ៉ាន់ ណាង (Yan Nang) ជាអ្នកមានបទពិសោធន៍ការងារជាង ១៥ ឆ្នាំនិងបានបញ្ចប់ ACCA​ (អ្នកដែលអាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ), MBA/BBA (សិស្សពូកែ) ,Tax Agent (លំដាប់ពិន្ទុខ្ពស់)​

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ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យវិស័យកសិកម្មទាក់ទងនឹង ដំណាំនិងការដាំដុះផ្សេងៗ (Agricultural Accounting for Living Plants and Bearer Plants) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

1️⃣ Scope of IAS 41

IAS 41 applies to:

1. Biological assets

• Living animals (cattle, pigs, fish, chickens)
• Living plants( except for bearer plants ) If the tree itself is being grown to be sold as a living plant or harvested for “coco-lumber,” it remains a biological asset within the scope of IAS 41 Agriculture.

1. Agricultural produce at the point of harvest

• Milk from cows
• Palm fruit on / from oil palm
• Latex on / from rubber trees
• Paddy rice from rice plant
• Harvested crops

After harvest → accounted under IAS 2 – Inventories

              3. Government grants

2️⃣ Key Definitions

🌱 Biological Asset

🌾 Agricultural Produce…

3️⃣ Recognition Criteria

Recognize biological asset when:

✔ Entity controls the asset
✔ Future economic benefits are probable
✔ Fair value or cost can be measured reliably

4️⃣ Measurement

🔹 Biological Assets

Measured at:

Fair Value less Costs to Sell (FVLCTS)

• At initial recognition

• At each reporting date

Changes in fair value → recognized in profit or loss

📘 Example 1 – Initial Recognition

ABC Farm buys 50 cows for $10,000
Fair value less cost to sell = $10,500

Journal Entry:

Dr Biological Assets 10,500
Cr Gain on Fair Value 500
Cr Cash 10,000

📘 Example 2 – Year End Revaluation

Year-end fair value = $12,000
Carrying amount = $10,500

Gain = 1,500

Dr Biological Assets 1,500
Cr Gain on FV Change 1,500

➡ Gain goes to Profit or Loss

5️⃣ Agricultural Produce at Harvest

Measured at:

Fair value less cost to sell at harvest date

After harvest → becomes inventory under IAS 2.

📘 Example 3 – Harvest

Palm fruit harvested:
Fair value = $5,000

Dr Inventory 5,000
Cr Gain on FV 5,000

Later sale:

Dr Cash 6,000
Cr Revenue 6,000

Dr Cost of Sales 5,000
Cr Inventory 5,000

6️⃣ Bearer Plants (Important Exception)

Bearer plants are accounted under:

IAS 16 – Property, Plant and Equipment

Example:

• Oil palm tree

• Rubber tree

• Coconut tree

Bearer plant → PPE (cost model or revaluation model)

BUT produce growing on it → IAS 41 (fair value)

7️⃣ Summary Table for key concept

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8️⃣ Disclosure Requirements

Under IAS 41, disclose:

• Description of biological assets

• Reconciliation of carrying amount

• Gain/loss from FV changes

• Methods & assumptions used

9️⃣ Examples of edited real case study

$120 Original price was: $120.$99Current price is: $99.ចុច ចុះឈ្មោះរៀន