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Which of the Following Is NOT One of the Recognition

Question 1

Multiple Choice

Which of the following is NOT one of the recognition criteria contained within IAS 41 in relation to recognition of a biological asset or agricultural produce as an asset?


A) the asset has physical form
B) the entity controls the asset as a result of past events
C) it is probable that future economic benefits associated with the asset will flow to the entity
D) the fair value or cost can be reliably measured

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