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Accounting Standards
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Concepts documents
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Objective (AASB141_08-15_COMPmar20_07-21)

Objective (AASB141_08-15_COMPmar20_07-21)

Objective

The objective of this Standard is to prescribe the accounting treatment and disclosures related to agricultural activity.

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.