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Keywords: International Accounting Standard on agriculture (IAS 41)
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Journal Articles
Issues in Accounting Education (2013) 28 (4): 873–883.
Published: 01 November 2013
... students understand the issues involved in assessing the value of livestock in the light of the guidance provided by the International Accounting Standard on Agriculture (IAS 41). The case study can also be used to help students understand the differences between the requirements of U.S. GAAP...