a) Compare and contrast how unrealised gains and losses are treated under the following accounting standards: [12 marks] Impairment Standard AASB 136 The Revaluation Standard AASB 116 Inventory Standard AASB 102 The Agricultural Standard AASB 141 b) Are the treatment of unrealised gains in these Standards consistent with that of required under the Conceptual Framework? Explain your answer. [4 marks]