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What is Agricultural Activities and Audit Techniques about?

This document presents information on agricultural activities and the auditing procedures applicable to agricultural companies according to International Accounting Standard 41 (IAS 41) and Section 34 of the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs). It defines key concepts such as biological assets, agricultural products, fair value, and describes the different types of biological assets. It also summarizes the key steps in an audit program for agricult

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ScribdTranslations

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EN