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A phenotype is defined as an individual's
AASB 16
The Australian Accounting Standard Board 16 specifies the principles for the recognition, measurement, presentation, and disclosure of leases, both for lessees and lessors.
IFRS 16
An International Financial Reporting Standard that specifies the principles for recognizing, measuring, presenting, and disclosing leases, primarily affecting lessees by requiring most leases to be reported on the balance sheet.
Manufacturer/Dealer Lessors
Entities that lease out assets they manufacture or sell, as part of their main business operations, to earn income and stimulate demand for their products.
Selling Profit
The financial gain achieved from selling goods or services, calculated as sales revenue minus the cost of goods sold and associated selling expenses.
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