Australian Accounting Standard AASB '141 Agricultural Activity' Requires Disclosure of the Following

Australian Accounting Standard AASB '141 Agricultural Activity' requires disclosure of the following items of information EXCEPT:

A) cost of agricultural produce is its fair value less costs to sell at the point of harvest;
B) specific requirements for government grants related to a biological asset
C) specific disclosures in relation to biological assets
D) the method of calculating the replacement cost of biological assets