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picture1_Ipsas 27 Agriculture 1


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File: Ipsas 27 Agriculture 1
IPSAS 27AGRICULTURE Acknowledgment This International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 41, “Agriculture” published by the International Accounting Standards Board (IASB). Extracts ...

icon picture PDF Filetype PDF | Posted on 02 Mar 2023 | 2 years ago
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...Ipsas agriculture acknowledgment this international public sector accounting standard is drawn primarily from ias published by the standards board iasb extracts are reproduced in publication of ipsasb federation accountants ifac with permission committee foundation iascf approved text financial reporting ifrss that english language and copies may be obtained directly publications department cannon street london ecm xh united kingdom e mail org internet http www iass exposure drafts other copyright ifrs trademarks should not used without approval december or t sec contents paragraph introduction objective scope definitions related general recognition measurement gains losses inability to measure fair value reliably disclosure additional disclosures for biological assets where cannot measured transitional provision initial adoption accrual effective date appendix amendments ipsass basis conclusions illustrative examples comparison set out paragraphs all have equal authority read context ...
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