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The Niagara Movement of the early twentieth century is best characterized as
AASB 141
This is the Australian Accounting Standards Board's standard related to Agriculture, providing the accounting requirements for agricultural activity.
IAS 41
International Accounting Standard 41, which governs the accounting for agriculture.
Estimated Costs
Costs that are predicted based on historical data, trends, and analyses, used for budgeting, planning, and decision-making purposes.
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