State whether each of the following is true or false:
1. Companies applying IAS 41 must disclose separately the fair value (less costs to sell ) of mature and immature biological assets.
2. A lessee of an orchard that is classified as a finance lease must measure the orchard (excluding the land) at fair value (less costs to sell) in its financial statements.
3. A vineyard planted on land classified as an investment property by the owner must be recognised and measured as part of that investment property.
4. A lessor of an orchard that is classified as a finance lease must measure the orchard (excluding the land) at fair value in its financial statements.
5. An entity availing itself of the exemption in paragraph 30 of IAS 41 for a particular biological asset must apply IAS 20 if it receives a government grant in respect of that asset.
6. If agricultural produce cannot be reliably measured then it may be accounted for at cost under paragraph 30 of IAS 41.