Pillsbury Farms cannot determine the fair value of its fig trees. Assuming Pillsbury reports under IFRS, how should this be reflected in its financial statement notes?

A. No additional disclosure is required, besides the regularly required disclosures for biological assets.

B. Additional disclosures are required, such as the names of the experts used to try to determine fair value.

C. Additional disclosures are required, such as why fair value cannot be measured and the depreciation method used, along with recognition of any impairment losses or reversals, and gain or loss on disposal.

D. No disclosure is required for agriculture, regardless of whether fair value cannot be determined.