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Amendments to the IAS 41 and IAS 16–implications for accounting of bearer plants
agriculture accounting agriculture produce biological assets IAS-IFRS
2016/5/11
Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concern...
Mount Kinabalu is well known to climbers and adventurers all over the world – now a University of Queensland researcher is putting the Borneo mountain region on the map for trees that contain some of ...