រៀនផ្ទាល់តាម Online ៖ Accounting for Agricultural Living Plants and Bearer Plants (គណនេយ្យសម្រាប់វិស័យកសិកម្មទាក់ទងនឹង ដំណាំនិងការដាំដុះផ្សេងៗ) 👉 រៀនពេលល្ងាច រៀន ២ថ្ងៃគឺថ្ងៃពុធនិងព្រហស្បតិ៍ពីម៉ោង 6 PM ដល់ 9 PM វគ្គថ្មីចូលរៀនទី 01/07/2026

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 and Process

1-Agricultural Activity

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

2-Living Plants (Biological Assets)

Plants that:

Are living
Undergo biological transformation
Example:
- Wheat
- Corn
- Vegetables

3-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)

3-Process of Agricultural Living Plants for accounting

Land Preparation
↓
Purchase Seeds / Seedlings
↓
Planting
↓
Growing / Cultivation
↓
Fair Value Adjustments
↓
Mature Plants
↓
Harvest Agricultural Produce
↓
Transfer to Inventory
↓
Storage / Packaging
↓
Sale to Customers
↓
Profit Recognition

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)

1-Initial Recognition

Recognize when:

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

2-Measurement

At:
Fair value less costs to sell

3-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)

1-Why different from other Living Plants ?

Because bearer plants:

Function like productive assets (like machinery)

2-Initial Measurement

👉 At cost

Includes:

Purchase price
Planting cost
Land preparation
Labor

3- Subsequent Measurement

Choose:

Cost model
Revaluation model

4- 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) of Living Plants and Bearer Plants

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