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When do children learn when it is culturally appropriate to speak and when it is best to keep their thoughts to themselves?
AASB 141
An Australian Accounting Standard that deals with the agricultural activity, providing guidance on the accounting for agricultural produce and the land on which agriculture is conducted.
IAS 41
An International Accounting Standard that provides the accounting treatment for agricultural activity, including the recognition and measurement of biological assets and agricultural produce.
Fair Value
The price that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
IAS 16
International Accounting Standard 16, prescribing the accounting treatment for property, plant, and equipment including the recognition of assets, determination of their carrying amounts, and the depreciation charges and impairment losses to be recognized.
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