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The rusts and smuts that seriously affect crop plants are
Long-Term Investments
Investments that are not readily marketable or that management does not intend to convert into cash within the next year or operating cycle, whichever is longer.
Short-Term Price Differences
Variations in prices or costs that occur over a short period, often related to fluctuations in demand, supply, or market conditions.
Fair Value
An estimate of the market value of an asset or liability, based on current market prices or valuations.
IFRS
International Financial Reporting Standards, a set of accounting principles for financial reporting used globally.
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