How is the risk that future cash flows pertaining to biological assets may not eventuate as predicted,

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How is the risk that future cash flows pertaining to biological assets may not eventuate as predicted, taken into account when determining the fair value of a biological asset using the present value of net cash flows method?
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Applying International Financial Reporting Standards

ISBN: 978-0730302124

3rd edition

Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise

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