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Ind-AS 41: Agriculture (Disclosures (Method to determine FV, Reasons if FV…

- - - - Ind-AS 16
    - - Ind-AS 16
    - - Ind-AS 38
    - - Ind-AS 2
- - - - Difference trf to SOPL as changes in fair value
      - Changes in FV =
        FV at B/S date - FV previously recorded
        
        Physical change =
        Total change - Price change
        
        Price change =
        Current FV - Old FV
        at same age of animal
  - - - Initial recognition as income at fair value less cost to sell
      - On B/S date, record changes in fair value and trf to SOPL
        ignore price change and physical change