រៀនផ្ទាល់តាម​ Online ៖ Accounting for Living Animals (គណនេយ្យសម្រាប់វិស័យកសិកម្មទាក់ទងនឹងការការចិញ្ចឹមសត្វ )  👉 រៀនពេលល្ងាច រៀន ២ថ្ងៃគឺថ្ងៃពុធនិងព្រហស្បតិ៍ពីម៉ោង 6 PM ដល់ 9 PM  វគ្គថ្មីចូលរៀនទី 20/05/2026 

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 នឹងធ្វើការបណ្តុះបណ្តាលទាំងទ្រឹស្តីនិងការអនុវត្តដែលធ្វើអោយលោកអ្នកអាចយកទៅអនុវត្តក្នុងក្រុមហ៊ុនលោកអ្នកសម្រាប់គណនេយ្យវិស័យកសិកម្មទាក់ទងនឹងការការចិញ្ចឹមសត្វ ( Agricultural Accounting for Living Animals) ចំនុចសំខាន់ៗដែលត្រូវសិក្សារួមមាន៖

I-Course Overview

This subject explains the accounting treatment for living animals used in agricultural activities from birth or purchase until sale, slaughter, harvest, or disposal.

Accounting for Living Animals based on IAS 41 Agriculture, IAS 2 Inventories, IAS 16 PPE and Related IFRS Standards

The course focuses on:

• Biological assets
• Fair value accounting
•  Animal growth and transformation
• Agricultural produce
• Breeding animals
• Dairy animals
• Livestock held for sale
• Bearer animals
• Inventory recognition
• Profit recognition
• Journal entries and financial statements

II- Introduction to Agricultural Activities

1- Meaning of Agricultural Activity

• Management of biological transformation
•  Living animals
• Agricultural produce
•  Harvest process
• Sale process

2- Types of Agricultural Activities for Animal Farming

• Cattle farming
• Pig farming
•  Poultry farming
• Fish farming
• Goat farming
• Sheep farming
• Dairy farming

3- Biological Transformation

•  Growth
•  Degeneration
• Production
•  Procreation

4-Examples of Agricultural Produce from Animal Farming

•  Milk
•  Wool
•  Eggs
•  Meat
• Fish
• Honey

III-Introduction to Living Animals

1- Meaning of Living Animals

A biological asset is a living animal or plant.

Living animals are biological assets used in agricultural activities.

2-Types of Living Animals

Consumable Animals : Animals intended for sale or slaughter.
Examples:
• Broiler chickens
• Pigs for meat
• Fish for sale
• Beef cattle

Bearer Animals :Animals used repeatedly to produce agricultural produce.

Examples:
• Dairy cows
• Breeding cattle
• Breeding pigs
• Sheep for wool
• Laying hens

3-Characteristics of Biological Assets

• Living organisms
• Change in quantity and quality
• Biological transformation
• Fair value changes

 4-Cycle for Living Animals

Step 1 — Purchase or Birth of Animals
Step 2 — Feeding and Care
Step 3 — Growth and Biological Transformation
Step 4 — Fair Value Adjustment
Step 5 — Production of Agricultural Produce​ ​(the animal creates the produce)
Step 6 — Harvest or Slaughter (animal is collected, removed, or processed for sale/inventory)​
Step 7 — Inventory Recognition​
Step 8 — Sale to Customers
Step 9 — Profit Recognition

IV— Initial Recognition of Living Animals

1-Recognition Criteria

A biological asset is recognized when:
• Entity controls the asset
• Future economic benefits are probable
• Fair value or cost can be measured reliably

2-Purchase of Animals

Examples:
• Purchase of calves
• Purchase of chicks
• Purchase of piglets
• Purchase of fish fingerlings

3-Initial Measurement

Measured at:
Fair Value Less Costs to Sell

4- Journal Entries for Initial Recognition

V — Costs Incurred During Growth Stage

1-Feeding Costs

• Animal feed
• Nutrition supplements

2- Veterinary Costs

• Vaccination
• Disease treatment
• Medical care

3- Labor Costs
• Farm workers
• Animal caretakers

4- Housing and Farm Maintenance

• Barn maintenance
• Water systems
• Farm cleaning

5 -Transportation Costs

• Moving animals
• Delivery to markets

VI — Fair Value Measurement of Living Animals

1- Fair Value Concept

Biological assets are measured at:
Fair Value Less Costs to Sell

2-Determining Fair Value

• Market price
• Auction price
• Farm-gate price
• Estimated selling price

3- Costs to Sell

Examples:
• Commission
• Transport to market
• Taxes and duties

4-Gain or Loss from Fair Value Change

VII — Accounting for Bearer Animals

1 -Meaning of Bearer Animals

Animals used repeatedly to produce agricultural produce rather than for immediate sale.

2- Examples of Bearer Animals

• Dairy cows
• Breeding pigs
• Sheep producing wool
• Egg-laying hens

3-Agricultural Produce from Bearer Animals

Produce harvested from living animals WITHOUT killing the animal

Bearer Animal	Agricultural Produce
Dairy cow	Milk
Sheep	Wool
Laying hen	Eggs
Bee colony	Honey

4-Accounting Treatment

• Living animal = IAS 41
• Harvested produce = IAS 2

5- Depreciation of Bearer Animals

Because they are measured at fair value (revalued at each reporting date), they are not depreciated. Changes in their value are recognized in profit or loss as they grow or mature. It is different from Bearer Plants.

VIII — Accounting for Consumable Animals

1- Meaning of Consumable Animals

Animals intended for slaughter or sale.

Examples :
• Broiler chickens
• Beef cattle
• Pigs for meat
• Fish farms

2- Growth Process

• Feeding stage
• Weight increase
• Maturity stage

3- Accounting for Sale of Consumable Animals

IX-Agricultural Produce from Animals

1-Meaning of Agricultural Produce

Produce harvested from biological assets.

Examples :

• Milk
• Eggs
• Wool
• Honey

2- Recognition at Harvest 

Measured at:
Fair Value Less Costs to Sell

3- Accounting for Transfer to Inventory 

4- Accounting After Harvest

Agricultural Produce become inventory after slaughter.

Follow IAS 2 Inventories.

X-Reproduction and Birth of Animals

1- Animal Reproduction

• Natural birth
• Breeding process
• Hatchery operations

2-Recognition of Newborn Animals

Examples:
• Calves
• Piglets
• Chicks
• Lambs

3- Measurement of Newborn Animals

Measured at fair value less costs to sell.

4-Journal Entry

XI— Disease, Death and Loss of Animals

1- Disease Outbreak

Examples:
• Bird flu
• Swine fever
• Foot-and-mouth disease

2- Loss Recognition for Death of Animals

3- Insurance Compensation

XII — Slaughter and Meat Production

Killing/processing the animal to produce meat. The biological asset no longer exists after slaughter.

1- Slaughter Process

2-Conversion to Inventory

Animals become inventory after slaughter.

Examples of Meat Inventory:

• Beef
• Pork
• Chicken meat
• Fish products

3- Processing Costs

• Packaging
• Cold storage
• Transportation

XIII — Financial Statement Presentation

1-Statement of Financial Position

Biological Assets
• Dairy cows
• Livestock
• Poultry
• Fish stock

Inventory
• Milk inventory
• Meat inventory
• Egg inventory

2- Statement of Profit or Loss

• Revenue
• Fair value gain
• Fair value loss
• Cost of sales
• Farm operating expenses

3- Disclosure Requirements

• Description of biological assets
• Measurement methods
• Fair value assumptions
• Risk disclosures

XIV — Comprehensive Practical Examples & Questions 

Example 1 — Dairy Farm

Topics:
• Purchase of dairy cows
• Milk production
• Fair value adjustment
• Sale of milk
• Inventory accounting

Example 2 — Poultry Farm

Topics:
• Purchase of chicks
• Feeding costs
• Growth stage
• Sale of chickens

Example 3 — Pig Farm

Topics:
• Breeding pigs
• Birth of piglets
• Fair value changes
• Sale of pigs

Example 4 — Fish Farm

Topics:
• Fish fingerlings
• Feeding process
• Mortality losses
• Harvest and sale

Other Questions 

Note:

  “We retain the right to add or remove insignificant parts of the training content, provided such changes do not affect the overall learning outcomes.”

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