Part D The objective of MFRS 141 Agriculture is to prescribe the accounting treatment and disclosures related to agricultural activity. The standard defines "agricultural activity as the management by an entity of the biological transformation and harvest of biological assets for sale or for conversion into agricultural produce or into additional biological assets. Required: Illustrate the common features that exist within the diversity of agricultural activities as stated in the MFRS 141 Agriculture. (3.5 marks)