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What are the accounting entries for agriculture and biological assets. Please explain the accounting entries at the time of harvest and transfer of harvest to inventory?
in IAS 41 - Agriculture by

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All the expenditures till the harvesting, related to the crop are parked in the Balance Sheet as Agricultural/Biological Asset.

At the time of harvest, the proportionate amount, to the harvest produced (based on yield), is transferred to the Agricultural Produce A/c (Inventory)-

Dr.  Agricultural Produce A/c
Cr.  Biological Assets A/c