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The idea of "getting" a joke,according to the text,depends on
IAS 16
International Accounting Standard that prescribes the accounting treatment for property, plant, and equipment.
AASB 141
Refers to the Australian Accounting Standards Board's standard on Agriculture, which guides how agricultural activities and products should be accounted for and reported in financial statements.
IAS 41
An International Accounting Standard that requires agricultural activity's biological assets and agricultural produce to be measured at fair value less costs to sell.
Fair Value Changes
Fair value changes refer to adjustments made to the recorded value of an asset or liability to reflect its current market value, impacting the financial statements accordingly.
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