Question

1.1  Basic terminologies in agricultural accounting 1.2   Recognition and measurement of agricultural produces 1.3   Reporting and disclosure requirements  2. Overview of Share-based Payments 2.1   Share-based Payments Settled with Equity 2.2  Share-based Payments Settled with Cash 2.3   Share-based Payments with Cash Alternatives 2.4  Counterparty Has Choice of Settlement 2.5  Issuer Has Choice of Settlement 2.6  Share-based Payment Disclosures 3. Insurance Contracts 3.1  Insurance Contract Aggregation 3.2  Initial Recognition of Insurance Contracts 3.3    Initial Measurement of Insurance Contracts 3.4    Estimated Future Cash Flows 3.5    Discount Rates Used 3.6    Risk Adjustment for Non-Financial Risk 3.7    Contractual Service Margin 3.8     Subsequent Measurement of Insurance Contracts 3.9     Modification of Insurance Contracts 3.10     Derecognition of Insurance Contracts 3.11     Presentation of Insurance Contract Information 3.12     Disclosures​

Answer 1

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