Select one or more:

A. Bearer plants are accounted for under AASB 116 Property, Plant and Equipment.

B. Bearer plants are measured either under the cost model or the revaluation model.

C. A bearer plant is one which is expected to bear produce for more than one period or has a remote likelihood of being sold as agricultural produce.

D. The agricultural produce from bearer plants is accounted for under AASB 141 Agriculture