|
||||
|
EMPLOYEE EQUITY COMPENSATION BENEFITS The Employees’ Share Option Schemes (“ESOSs”) of the Company and a subsidiary grant the Group’s eligible employees options to subscribe for shares in the Company and the subsidiary at pre-determined subscription prices. These equity compensation benefits are recognised as an expense with a corresponding increase in equity over [...] Biological Assets All expenses incurred in land preparation, planting and development of crops up to maturity are capitalised as biological assets; all expenses subsequent to maturity are recognised directly in income statement. Biological assets are stated at revalued amount, which is the fair value at date of revaluation less any accumulated [...] |
|
|||
|
Copyright © 2010 Accounting Crash Course - All Rights Reserved |
||||
