Examlex
Three types of auditory display are quantitative, qualitative, and check reading.
Heifers
Young female cows that have not borne a calf, often raised for beef production or future breeding.
Biological Asset
Living plants or animals that are held by an entity for purposes such as sale, into agricultural produce, or into additional biological assets, which are expected to provide economic benefits to the entity.
AASB 141
Refers to the Australian Accounting Standards Board guidance on Agriculture, providing a framework on how to account for agricultural activity.
Fair Value
The amount expected to be gained from the sale of an asset or expended in relocating a liability during a planned interaction with market entities at the time of assessment.
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