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Thuật ngữ IFRS: Bearer plant
Cây lâu năm cho sản phẩm
TDC
Ngày gửi: 12/09/2019
Lượt xem: 1.349
Cập nhật: 29/11/2024
Bearer plant là gì?
Bearer plant (Cây lâu năm cho sản phẩm) được định nghĩa là cây trồng sống:
(a) được sử dụng trong sản xuất hoặc cung cấp nông sản
(b) dự kiến cho sản phẩm nhiều hơn một kỳ; và
(c) ít có khả năng được bán dưới dạng nông sản, trừ trường hợp thanh lí đột ngột.
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