Delima Rubber Bhd. has beel miln must conform with the requirements under MFRS 14 Bearer Plants (Amendments to MFRS 116 and MFRS 141). Required: Explain how Delima Rubber Bhd.accounts for its land, rubber trees, rubber latex, glo and mattresses in its financial statements. 5 Everyday Best of dairy cattle is calculated by reference to the litres of milk able to be produced and arm Bhd. raises 5,000 dairy catle in its farm in Perlis. The market lactation rate of the cattle. At the end of 2015, Everyday Best Farm Bhd. sold 500 maty e and 500 young cattle at an agro market in Penang. The transportation costs t cattl bring the cattle to the market were RM1,000 per truck. Everyday Best Farm Bhd. needed 5 trucks to transport the cattle because the normal capacity per truck was approximate 200 cattle. The company also selling process. The latest market values of dairy cattle are given as follows paid RM3,500 to the broker in Penang to facilitate the Mature cattle: 5,000 litres x lactation rate (0.5) x price of milk (RMO.45) RM1, 125 . Young cattle: 2,000 litres x lactation rate (0.5) x price of milk (RM0.45) RM450 Required Calculate the fair value of cattle for Everyday Best Farm Bhd. for the year 2015 CASE Nona Dairy Farm Bhd. was established on 1 January 2013 in Jo