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Generally,stock Offerings That Are Made in a Limited Manner During

question 8

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Generally,stock offerings that are made in a limited manner during any twelve-month period are ex-empt from the registration requirement.

Understand the specific industry considerations that lead to the issuance of a separate standard for agriculture.
Recognize and account for government grants related to agricultural activities under AASB 141/IAS 41.
Understand the accounting for land related to agricultural activity and its subsequent measurement.
Understand the requirements for testing E&E assets for impairment.

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