SBR 2024 Jul L5.1-L5.9 IAS 16 PPE;IAS 38 Intangible Assets;IAS 36 Impairment of Assets;IAS 40 Invest Property;IAS 20 Govern Grants & Assistance;IAS 23 Borrowing Costs;IAS 41 Agriculture;IFRS 13 FV Measurement;