The costs incurred by the business entity for egg production should be recorded in account 23 “Production”. Therefore, the production of eggs from hens should be reflected in the production of agricultural products. Eggs are obtained just after separation from the biological asset, ie after it is laid by the hen Ģ) annex to NAS 30, which states that eggs are agricultural products covered by NAS 30. The fact that eggs are agricultural products is indicated by:ġ) the definition of agricultural products given in paragraph 4 of NAS 30, which states that agricultural products are an asset obtained as a result of separation from a biological asset, intended for sale, processing or domestic consumption. Eggs are agricultural productsīusinesses keep chickens purchased from third parties to obtain eggs, ie agricultural products. ![]() Consider the important features of production records for chicken eggs. With the expansion of activities and the range of products there are many questions about the accounting of its individual categories. ![]() Today, agricultural holdings are actively conquering domestic markets and confidently stepping into European ones.
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