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2.To which of the following items does IAS 41 Agriculture apply?
(i)A change in the fair value of a herd of farm animals relating to the unit price of the animals
(ii) Logs held in a wood yard
(iii) Farm land which is used for growing vegetables
(iv) The cost of developing a new type of crop seed
which is resistant to tropical diseases
A All four
B (i) only
C (i) and (ii) only
D (ii) and (iii) only
