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Which estimated liabilities are disclosed on balance sheet

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Problem 1: Which of the following is not dealt with by PAS 41?

a) The accounting for biological assets.

b) The initial measurement of agricultural produce harvested from the entity's biological assets.

c) The processing of agricultural produce after harvesting.

d) The accounting treatment of government grants received in respect of biological assets.

Problem 2: Estimated liabilities are disclosed on the balance sheet by

a) Means of supplementary notes or footnotes to the statements.

b) Showing the amounts among the liabilities but not extending it to the liability totals.

c) Appropriately classifying them as regular liabilities.

d) Setting up appropriations of retained earnings.

Reference no: EM132765961

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