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Mergers succeed or fail for what reasons?
AASB 141
Refers to the Australian Accounting Standard on Agriculture, guiding on the accounting for agricultural activity including the recognition and measuring of biological assets.
Biological Assets
Living plants or animals that are used in agricultural activities from which agricultural produce is harvested, accounted for under specific accounting standards.
Fair Value
An estimate of the price at which an asset or liability could be exchanged in a current transaction between willing parties.
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.
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