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Explain strategic alliance and the factors that contribute to its long-term survival.
AASB 141
The Australian Accounting Standards Board standard related to agriculture, guiding the accounting for agricultural activities, including the recognition and measurement of biological assets and agricultural produce.
IAS 41
The International Accounting Standard that deals with agriculture, outlining the accounting treatment for biological assets during and at the end of the agricultural activity.
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.
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