Examlex
The crime of bribery occurs when the bribe is offered even if it is not accepted.
Agricultural Produce
The harvested product of the entity’s biological assets.
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.
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