Examlex
Business risk is the risk to the firm of being unable to cover required financial obligations.
Biological Assets
Living plants or animals that are used in agricultural production or held for sale, breeding, or other purposes, which can provide economic benefits to their owners.
AASB 141
An Australian accounting standard that covers the agricultural sector, detailing the accounting for agricultural activity including the recognition and measurement of biological assets and agricultural produce.
IAS 41
An international accounting standard that prescribes the accounting treatment and reporting of agricultural activity.
Market Price
The current price at which an asset or service can be bought or sold in a marketplace.
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