Examlex
A serialized interview occurs when
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.
IAS 41
The International Accounting Standard that deals with the accounting for agriculture, including the recognition and measurement of biological assets.
Biological Assets
Living plants or animals that are held by an entity for the purpose of selling them, producing agricultural produce, or providing services.
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