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| оцениваться по себестоимости (Separate and/or additional disclosures are required where biological assets are measured at cost less accumulated depreciation [IAS 41.55]. | Otherwise, they are measured at cost less impairment. Alexander Demidov) | |||
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| оцениваться по себестоимости (Separate and/or additional disclosures are required where biological assets are measured at cost less accumulated depreciation [IAS 41.55]. | Otherwise, they are measured at cost less impairment. Alexander Demidov) | |||