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The factor of physical proximity in interpersonal relationships implies all of the following EXCEPT that people are more likely to
IAS 41
An international accounting standard that relates to agriculture, covering the accounting for agricultural activity and the management of living plants and animals.
Agricultural Produce
The harvested product of the entity’s biological assets.
Biological Assets
Living plants or animals that are used in agricultural production or held for sale, breeding, or other purposes, which can provide economic benefits to their owners.
AASB 141
An Australian accounting standard that covers the agricultural sector, detailing the accounting for agricultural activity including the recognition and measurement of biological assets and agricultural produce.
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