Biological assets are defined in AASB 141 as 'living animal or plant':
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Q4: Concept of control is problematic for heritage
Q5: AASB 141 covers agricultural activities such as
Q6: AASB 141 does not require gains to
Q11: AASB 141 requires that biological asset be
Q12: An agricultural produce is no longer re-measured
Q13: AASB 141 prohibits the classification of biological
Q13: Features common to heritage assets are that
Q14: Research has indicated that,in general,large arts institutions
Q16: Unlike heritage assets,there has always been very
Q18: AASB 101 requires heritage assets to be
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