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picture1_Ias 41 Agriculture


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File: Ias 41 Agriculture
IAS 41 IAS 41 Agriculture In April 2001 the International Accounting Standards Board (Board) adopted IAS 41 Agriculture, which had originally been issued by the International Accounting Standards Committee in ...

icon picture PDF Filetype PDF | Posted on 02 Mar 2023 | 2 years ago
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...Ias agriculture in april the international accounting standards board adopted which had originally been issued by committee february december a revised as part of its initial agenda technical projects june amended scope property plant and equipment to include bearer plants related agricultural activity were previously within however applies produce growing on those other have made minor consequential amendments including ifrs fair value measurement may leases january references conceptual framework march annual improvements foundation contents from paragraph standard objective definitions general recognition gains losses inability measure reliably government grants disclosure additional disclosures for biological assets where cannot be measured effective date transition approval accompanying guidance listed below see b this edition illustrative examples basis conclusions c iasc s dissenting opinions is set out paragraphs all equal authority but retain format when it was iasb should rea...
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