000			01206cam a2200325 4500
001			ABS64308
008			010808n2001 000 0 eng u
035			_a(Sirsi) u114002
100			_aButler, J.
245		2	_aA fair time for agriculture?
260			_c2001
490			_aAccountancy _v128(1295) July 2001, 99(1)
520			_aQuestions whether or not farmers are ready for IAS 41, which will apply for accounting periods beginning on or after 1 January 2001. The standard requires biological assets to be measured at their fair value less estimated point-of-sale costs, except where it is impossible to measure their value reliably.
590			_aABS
650			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING
650			_aACCOUNTING STANDARDS
650			_aAGRICULTURE
650			_aBEN 19
650			_aBIOLOGICAL ASSETS
650			_aFARMERS
650			_aFARMING
650			_aIAS41
650			_aIM229
650			_aINSPECTORS MANUAL IM229
650			_aIAS41
650			_aINTERNATIONAL ACCOUNTING STANDARDS
650			_aPROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-LIVESTOCK
690			_aRURAL-FARM BUSINESS MANAGEMENT
942			_n0
999			_c67943 _d67943