Examlex
Donald is an "old-timer" in prison. He is serving a 50-year sentence for second-degree murder. Correctional programs and services were very different when Donald entered prison in 1963. He often does the inmate orientation at his prison, where he meets with all the incoming inmates and discusses prison life with them. Donald informs the incoming prisoners that there are opportunities to improve themselves in prison if they want to. He tells them how he obtained a bachelor's degree while in prison in 1968. Today, many inmates in Donald's prison desire to get their college degree as well. However, the prison no longer offers this opportunity for inmates. What is the primary reason that college prison programs have been cut?
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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