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AASB 116
Refers to the Australian Accounting Standards Board's standard on Property, Plant, and Equipment, outlining the accounting treatment for these assets.
AASB 141
An accounting standard issued by the Australian Accounting Standards Board that deals with the agricultural sector, specifically the accounting for agricultural activity.
IAS 16
An International Accounting Standard outlining the accounting treatments for property, plant, and equipment, including its recognition and measurement.
IAS 41
A global accounting guideline focused on managing financial records for farming activities, specifically regarding the conversion of biological assets, such as live plants and animals, into farm products.
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