What Treatment of Revenue Recognition Is Required by AASB 141

What treatment of revenue recognition is required by AASB 141?

A) Revenue should be recognised in the statement of comprehensive income on the sale of the asset. Losses should be recognised as a result of a write-down to recoverable amount.
B) Changes in the net market values of biological assets that relate to volume changes must be recognised as revenues or expenses as appropriate in the profit and loss statement.
C) Changes in the current replacement cost of biological assets should be treated as adjustments to the asset revaluation reserve. Revenues should be recognised on the sale of the asset and matched against the replacement cost of the asset sold.
D) Increments and decrements in the net market values of biological assets must be recognised as revenues or expenses in the profit and loss statement for the financial year in which the increments or decrements occur.