Key points are not available for this paper at this time.
International developments are set to reignite the controversy over how self‐generating and regenerating assets (SGARAs) are measured. The International Accounting Standards Committee is working on an international accounting standard on agriculture due to be effective some time after 1 January 2002. The standard is expected to be similar to AASB 1037 Self‐Generating and Regenerating Assets. This is an interesting development since the Australian Accounting Standards Board was urged to not move ahead of international developments when it released Exposure Draft 83 Self‐Generating and Regenerating Assets This paper surveys Australian SGARA measurement practices to assess the extent of reporting change required by AASB 103 7 and its international counterpart.
Dowling et al. (Thu,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: