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Is a planet with a large, nearby moon more likely to evolve life than a planet without a moon?
AASB 141
An accounting standard issued by the Australian Accounting Standards Board that deals with the agricultural sector, specifically the accounting for agricultural activity.
IAS 16
An International Accounting Standard outlining the accounting treatments for property, plant, and equipment, including its recognition and measurement.
IAS 41
A global accounting guideline focused on managing financial records for farming activities, specifically regarding the conversion of biological assets, such as live plants and animals, into farm products.
Investment Property
Property (land or a building - or part of a building - or both) held to earn rentals or for capital appreciation or both, rather than for use in the production or supply of goods or services.
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