រៀនផ្ទាល់តាម Online ៖ Accounting for Agricultural Living Plants and Bearer Plants (គណនេយ្យសម្រាប់វិស័យកសិកម្មទាក់ទងនឹង ដំណាំនិងការដាំដុះផ្សេងៗ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃសៅរ៍ទី 2/5/2026 ពីម៉ោង 8 AM to 12 PM និង 1:30 PM to 5:30 PM

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

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

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

I.🌱 Key Concepts

🌿 Agricultural Activity

Management of biological transformation (growth, degeneration, production).

🌱 Living Plants (Biological Assets)

Plants that:

Are living
Undergo biological transformation
Example:
- Wheat 🌾
- Corn 🌽
- Vegetables 🥬

🌳 Bearer Plants

A special type of plant that:

Is used to produce agricultural produce
Is not intended to be sold as a plant
Has a long productive life

Examples:

Oil palm trees 🌴
Rubber trees 🌳
Fruit trees (mango, durian) 🥭

II. 📊 Accounting Standard Treatment

Type	Standard	Measurement
Living plants (consumable)	IAS 41	Fair value less costs to sell
Bearer plants	IAS 16	Cost model or revaluation model

III.🌿 Accounting for Living Plants (IAS 41)

📌 Initial Recognition

Recognize when:

Control exists
Future benefits probable
fair value or cost of the asset can be measured reliably

📌 Measurement

At:
👉 Fair value less costs to sell

📌 Changes in Value

Recognize gain/loss in profit or loss

📘 Example 1: Growing Vegetables

A farm plants vegetables:

Cost to plant: $5,000
Fair value after growth: $8,000
Selling costs: $500

Calculation:

Fair value less costs to sell =
= 8,000 – 500 = 7,500

Journal Entry:

Dr Biological Assets 7,500

Cr Gain (P&L) 2,500

Cr Cash/Cost 5,000

IV.🌳 Accounting for Bearer Plants (IAS 16)

📌 Why different?

Because bearer plants:

Function like productive assets (like machinery)

📌 Initial Measurement

👉 At cost

Includes:

Purchase price
Planting cost
Land preparation
Labor

📌 Subsequent Measurement

Choose:

Cost model
Revaluation model

📌 Depreciation

Over useful life
Starts when plant is mature and productive

📘 Example 2: Rubber Plantation

Costs:

Land preparation: $10,000
Planting: $15,000
Total: $25,000

Useful life: 20 years

Annual Depreciation:

= 25,000 / 20 = 1,250

Journal Entry:

Dr Depreciation Expense 1,250

Cr Accumulated Depreciation 1,250

V.🍎 Agricultural Produce (Harvest Stage)

Produce growing on bearer plants (e.g., fruits):

👉 Treated under IAS 41 until harvest

At harvest:
👉 Measured at fair value less costs to sell

Then becomes inventory (IAS 2)

📘 Example 3: Fruit Harvest

Harvested mango fair value: $12,000
Selling cost: $1,000

Value:
= 12,000 – 1,000 = 11,000

Entry:

Dr Inventory (IAS 2) 11,000

Cr Gain (P&L) 11,000

VI.🔁 Key Differences (Very Important)

Feature	Living Plants	Bearer Plants
Purpose	For sale	To produce crops
Standard	IAS 41	IAS 16
Measurement	fair value less costs to sell	Cost / Revaluation
Gain/Loss	P&L (FV change)	No FV change (unless revaluation)
Depreciation	No	Yes