At the point of harvest an entity measures fruits (agricultural produce) that it picks from its orchards (biological assets):

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According to IAS 41 Agriculture, agricultural produce harvested from an entity's biological assets should be measured at fair value less costs to sell at the point of harvest. This standard provides the framework for accounting in agriculture, emphasizing the importance of fair value measurement for biological assets and the agricultural produce harvested from them.

At the Point of Harvest an Entity Measures Fruits (Agricultural