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Negatively valued ethnic groups, the physically handicapped, and the facially disfigured have
Live Immature Fish
Young fish not yet reached maturity, often referenced in aquaculture or fisheries management.
Fair Value
The sum one would obtain from selling an asset or the cost to move a liability in a smooth exchange among market players on the date of valuation.
Biological Asset
A living animal or plant.
AASB 141
Refers to the accounting standard issued by the Australian Accounting Standards Board that deals with agriculture and requires biological assets to be measured at their fair value less estimated point-of-sale costs.
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