Examlex
Explain how and why the greenhouse effect occurs.
AASB 141
An Australian accounting standard regarding the accounting for agricultural activity, including the recognition and measurement of biological assets and agricultural produce.
IAS 41
An International Accounting Standard that deals with the accounting for agricultural activity, including the transformation of biological assets (living plants and animals) into agricultural produce.
Biological Asset
Living plants or animals that companies hold for sale, into agricultural produce, or into additional biological assets.
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