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１总则本准则涉及与农业活动有关的会计核算、财务报表列报和披露。２确认与计量２．１生物资产必须以公允价值与预计销售成本孰低计量，除非其公允价值不能可靠计量；２．２经营生物资产而获取的农产品必须以其公允价值与获取时的预计销售成本孰低进行计量，但本准则不涉及其
1 General This standard covers accounting and reporting of financial statements and disclosures relating to agricultural activities. 2 Confirmation and Measurement 2.1 Biological assets must be measured at the lower of fair value and estimated cost of sales unless the fair value can not be reliably measured; 2.2 The agricultural products obtained from the operation of biological assets must be measured at fair value and estimated sales The lower the cost of measurement, but this standard does not involve it