ii) The Dairy Farm Sdn Bhd owns a herd of 3,200 cows. During the year ended 30 June 2020, 300 calves were born, all of which survived and were still owned by Dairy Farm at year end. Of those, 225 are infants whereas 75 calves are about nine months old having market value of RM2,600 and RM5,300 each respectively. The incidental costs are 2% of the market value. In accordance with the requirements of the MFRS 141, discuss how the gain in respect of the new born calves should be recognized in Dairy Farm Sdn Bhd’s financial statements for the year ended 30 June 2020.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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ii) The Dairy Farm Sdn Bhd owns a herd of 3,200 cows. During the year ended 30 June 2020, 300 calves were born, all of which survived and were still owned by Dairy Farm at year end. Of those, 225 are infants whereas 75 calves are about nine months old having market value of RM2,600 and RM5,300 each respectively. The incidental costs are 2% of the market value.

In accordance with the requirements of the MFRS 141, discuss how the gain in respect of the new born calves should be recognized in Dairy Farm Sdn Bhd’s financial statements for the year ended 30 June 2020.

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