Examlex
Which one of the following statements is not true?
Heifers
Young female cattle that have not yet born a calf, often raised for beef or kept for breeding purposes.
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.
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