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Amendments to the IAS 41 and IAS 16–implications for accounting of bearer plants
agriculture accounting agriculture produce biological assets IAS-IFRS
2016/5/11
Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concern...
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Mount Kinabalu is well known to climbers and adventurers all over the world – now a University of Queensland researcher is putting the Borneo mountain region on the map for trees that contain some of ...