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No, according to IAS41 or HKAS41, both of them do not apply to the processing of agricultural product after harvest. For example, the processing of grapes after harvest, such as processing the grapes into wine, does not include in the definition of the standards although it is an extension of agricultural activity. Instead, it should be include in HKAS 2 – Inventories.
2011-10-09 01:44 PM
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Ian
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