IFRS for SMEs - Session 10 - Agriculture and Biological Assets - Section 34 2025

Price:
R759.00 (VAT Incl.)
Level:
Accounting Professionals
Sub-level:
IFRS for SMEs
Lecturer:
Tristan David-Crewe White
Duration:
180 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


Are you unfamiliar with the accounting treatment required to be applied to the transactions of an agricultural business?

Section 34 Specialised Activities is here to help! Section 34, deals with, amongst others,
the treatment of biological assets.

This training session breaks down the requirements of Section 34 Specialised Activities - Agriculture specifically, and helps you understand how to do the accounting recognition and measurement for the types of transactions that often take place within the agricultural
industry.

Content

Break down the requirements of section 34 “Specialised Activities” for agriculture, simplifying the following:

  • Definitions and scoping
  • Recognition
  • Measurement
  • Disclosure