Examlex
Which of the following are examples of interest rate futures contracts?
AASB 141
An Australian Accounting Standards Board standard that concerns agriculture, detailing the accounting for agricultural activity including the transformation of biological assets (living plants and animals) into agricultural produce.
IAS 41
The International Accounting Standard that deals with the accounting for agriculture, including the recognition and measurement of biological assets.
Biological Assets
Living plants or animals that are held by an entity for the purpose of selling them, producing agricultural produce, or providing services.
Agricultural Produce
Products resulting from agricultural activities that have not been processed significantly, such as crops, livestock, and fisheries.
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