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IAS 41
A global accounting guideline focused on managing financial records for farming activities, specifically regarding the conversion of biological assets, such as live plants and animals, into farm products.
Investment Property
Property (land or a building - or part of a building - or both) held to earn rentals or for capital appreciation or both, rather than for use in the production or supply of goods or services.
Government Grants
Funds provided by the government to businesses, non-profits, or individuals, typically for a specified purpose and often with conditions attached.
AASB 141
The Australian Accounting Standards Board standard related to Agriculture, guiding how agricultural activities and assets should be accounted for.
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