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

រៀនផ្ទាល់តាម​ Online ៖ Accounting for Agricultural Living Plants and Bearer Plants (គណនេយ្យសម្រាប់វិស័យកសិកម្មទាក់ទងនឹង ដំណាំនិងការដាំដុះផ្សេងៗ) 👉 រៀនតែ ១ ថ្ងៃ វគ្គថ្មីចូលរៀនថ្ងៃxxxទី 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:

  1. Cost model

  2. 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

VII.⚠️ Common Exam Traps

❗ Confusing:

  • Fruit trees (bearer plants) vs fruits (biological assets)

❗ Important rule:

  • Tree = IAS 16

  • Fruit = IAS 41

📚 Real-Life Example (Durian Farm in Cambodia)

  • Durian trees → Bearer plants (IAS 16)

  • Durian fruits → Biological assets (IAS 41)

VIII.🧾 Disclosure (Simplified)

IAS 41:

  • Gain/loss from fair value

  • Description of biological assets

  • Measurement methods

IAS 16:

  • Depreciation method

  • Useful life

  • Carrying amount

IX. ✅  Summary

  • Living plants → fair value less costs to sell (IAS 41)

  • Bearer plants → depreciation (IAS 16)

  • Produce → fair value less costs to sell at harvest → Inventory ( IAS 2)

X. Examples and  Case Study

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

វគ្គសិក្សានិងសេវាកម្មផ្សេងទៀត