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Kurniawan, Rendra and Mulawarman, Aji Dedi and Kamayanti, Ari (2014) Biological assets valuation reconstruction: A critical study of IAS 41 on agricultural accounting in Indonesian farmers. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.