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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
14103	Fair value less costs to sell IAS 41-pr12 Biological asset is measured at fair value less costs to sell, at the time of initial recognition and at the end of each reporting period fair value less costs to sell = (1) - (2) (1) fair value (2) costs to sell Costs to sell incremental costs to dispose of an asset. Costs to sell should be directly attributable to disposal Costs to sell do not include finance costs income taxes

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