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Accounting
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classification of products by activity
classification statistique des produits associée aux activités
products of
agriculture, hunting and forestry
produits agricoles et forestiers
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.
principe de la valeur minimum
vineyards, orchards and other plantations of trees yielding repeat products
vignobles, vergers et autres plantations permanentes
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