Which pairing of non-current assets and acquisition value does not match?

Question

Quizplus · Accepted Answer

Biological assets should be initially recognized at fair value less estimated point-of-sale costs. Agricultural produce, on the other hand, should be measured at the point of harvest, and its cost should reflect the fair value less estimated point-of-sale costs at that point. Thus, the pairing of biological assets and agricultural produce with cost is inaccurate.

Which Pairing of Non-Current Assets and Acquisition Value Does Not