Examlex
_____ involves a native speaker translating a survey into a foreign language and then translating it back to the original language.
IAS 41
The International Accounting Standard that deals with the accounting for agriculture, including the recognition and measurement of biological assets.
Biological Assets
Living plants or animals that are held by an entity for the purpose of selling them, producing agricultural produce, or providing services.
Agricultural Produce
Products resulting from agricultural activities that have not been processed significantly, such as crops, livestock, and fisheries.
AASB 13
The Australian Accounting Standards Board document that defines fair value, provides a framework for measuring fair value, and requires disclosures about fair value measurement.
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