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2. Inventory sales value( on December 31,2014)$ 1,350

3. Inventory net realizable value( on December 31,2014)$ 1,320

Under IFRS, what is the inventory carrying value on December 31, 2014?

11) Under IFRS, agricultural activity results in which of the following types of assets?

1. Agricultural produce

2. Biological assets =======================================

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