Browsing by Subject "Modified cash and accrual basis of accounting"

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Clarifying fair value accounting challenges in the reporting of biological assets in the public sector by referring to ASGISA-EC

Van Biljon, Marilene (2013-03-11)

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector ...

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