Acct704 Advanced Financial Accounting Assessment Answer
a. With reference to the standard, explain why deep-water fishing is not accounted for under NZ IAS 41 but the aquaculture of salmon isb. Below is an extract from NZ King Salmon’s 2019 annual report. Record the journal entries for the recognition of any changes in fair value gain from biological assets for the 2019 financial year. Mortality is expensed directly and does not affect fair value gains or losses
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