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Jul 24 2003· IFRS 5 outlines how to account for non-current assets held for sale or for distribution to owners In general terms assets or disposal groups held for sale are not depreciated are measured at the lower of carrying amount and fair value less costs to sell and are presented separately in the statement of financial position Specific disclosures are also required for discontinued

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Mar 27 2015· Classification Of Agricultural Equipment And Agricultural Tools Or Classification Of Farm equipment Or Farm Tools As started earlier different farm or agricultural equipment are used in various agricultural stages which are therefore part of the …

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Classification 4 is for contractors and for the sale of certain farm products Persons receiving compensation from rendering the following services or selling the farm items listed below are considered to be under Classification 4

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