Disclosure of biological assets   LO9 State whether each of the following is true or false. 1. Companies applying AASB 141/IAS 41 must disclose separately the fair value (less costs to sell) of mature and immature biological assets. 2. A vineyard planted on land classified as an investment property by the owner must be recognised and measured as part of that investment property. 3. An entity using the exemption in paragraph 30 of AASB 141/IAS 41 for a particular biological asset must apply AASB 120/IAS 20 if it receives a government grant in respect of that asset. 4. If agricultural produce cannot be reliably measured then it may be accounted for at cost under paragraph 30 of AASB 141/IAS 41.