I'm a college student and there are some things I don't understand about agricultural produce. IAS 4, agriculture states that its scope includes agricultural produce AT THE POINT OF HARVEST. IAS 2, includes agricultural produce AFTER HARVEST. So what does this mean? I mean like right after you harvested these things are they already inventories? Or they start to be classified as inventories once they undergo some processes which lead them to the ultimate product? I am really confused. Thank you for answering!