Biological assets within the scope of IAS 41 are measured on initial recognition and at subsequent reporting dates at fair value plus estimated costs to sell, unless the fair value cannot be reliably .measured True o False o IFRS 1 represent is Presentation of Financial statement O First time adoption of IFRS O Agriculture o share-based payments o 2 ) 12 ?Under IFRS 2, Share-based Payment. what approach is used to account for the transaction Fair Value approach Comparable transaction approach Cost approach