Which of the following are required disclosures under AASB 141/IAS 41?

I. Fair value changes attributable to price changes.

II. Fair value changes attributable to physical changes.

III. Aggregate gain or loss on initial recognition of biological assets.

IV. Fair value of agricultural produce harvested during the period, at point of harvest.

ANSWERS

III and IV only.

I, II and III only.

II, III and IV only.

I, II, III and IV.