Which of the Following Statements Is Correct with Respect to Accounting

Which of the following statements is correct with respect to accounting for biological assets as required in AASB 141?

A) A biological asset may initially be recognised at cost when market-determined prices or value are not available and for which alternative estimates of fair value are not available.
B) If a biological asset is initially recognised at cost it should be measured at cost less any accumulated depreciation.
C) A biological asset that was initially recognised at fair value less point-of-sale costs may subsequently be recognised at cost when fair value less point-of-sale costs is no longer available.
D) A biological asset may initially be recognised at recoverable amount.