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Which would not appear in an institution's policy on use of restraints?
AASB 116
This Australian Accounting Standards Board standard pertains to Property, Plant, and Equipment, covering its recognition, measurement, and disclosure.
IAS 16
International Accounting Standard that prescribes the accounting treatment for property, plant, and equipment.
AASB 141
Refers to the Australian Accounting Standards Board's standard on Agriculture, which guides how agricultural activities and products should be accounted for and reported in financial statements.
IAS 41
An International Accounting Standard that requires agricultural activity's biological assets and agricultural produce to be measured at fair value less costs to sell.
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