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AASB 141 Excludes Certain Biological Assets from Its Scope

Question 22

Multiple Choice

AASB 141 excludes certain biological assets from its scope.To be included:


A) the living animal or plant must be capable of earning revenue.
B) the asset must be alive and may include organisms such as viruses.
C) the living animal or plant must be used in a commercial venture.
D) the living animal or plant may only be used within an agricultural activity.

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