This content provides insights into the accounting standards for biological assets and agricultural produce under LKAS 41, discussing classification, presentation, measurement, gain or loss recognition, and disclosure requirements. It covers the unique nature of biological assets, the scope of LKAS

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This document provides an overview of Sri Lanka Accounting Standards LKAS 23 on borrowing costs, covering its introduction, scope, definition, and accounting treatment. It explains how borrowing costs are recognized, the scope of the standard, and the classification of borrowing costs. Additionally,

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