Which of the Following Is NOT a Reason as to Why

question 28

Multiple Choice

Which of the following is NOT a reason as to why the IASC felt that agriculture was an industry that needed its own industry specific standard?

• A) the specific exclusion of assets related to agricultural activity from other standards
• B) agriculture was considered to be an emerging industry at that time
• C) accounting guidelines for agricultural activity previously developed by national standard setters had been piecemeal
• D) the nature of agricultural activity had created uncertainty or conflicts when applying traditional accounting models

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