It Is Common for Companies Applying IAS 41 To

It is common for companies applying IAS 41 to:

A) attempt to 'bury' the fair value movements attributable to agricultural assets in 'other expenses'
B) separately disclose the fair value movements attributable to agricultural assets in the statement of profit or loss and other comprehensive income or the notes
C) disclose the fair value movements attributable to agricultural assets as part of 'abnormal' items
D) remain silent in the financial statements about the fair value movements attributable to agricultural assets, but highlight such items in 'financial commentaries'