Shell Bhd, is an extractive industrial player and MFRS 6 Exploration for and Evaluation of Mineral Resources is a relevant accounting standard in preparing its accounts. Required: a) Explain, with an example, how the recognition of assets used in the exploration for and evaluation of mineral resources might not fully comply with the Conceptual Framework. (4 marks) b) State any two (2) expenditures that might be recognized as exploration and evaluation (1 mark) assets. (Total: 5 marks)