In all cases, an entity measures the agriculture
products at the date of harvest at the fair value less the estimated at point-of-sale costs,
reflecting in this way the idea that the agriculture products measured at the date of harvest can
be always measured reliably. A government unconditional grant is relation to an measured
biological asset at the fair value less the estimated point-of-sale costs will be recognized as
income when and only when the government grant becomes debt. When a government grant
in relation to a biological asset measured at the fair value less the estimated point-of-sale costs
is conditional, including also the case when this government grant is conditioned by the non-engagement in the specified agriculture activities,an entity will recognize the grant as income
when and only when the imposed conditions for the receiving the grant are fulfilled.