19. The biological assets of an SME is measured using a. The fair value model for those biological assets for which fair value is readily determinable without undue cost or effort. b. The cost model...

19. The biological assets of an SME is measured using

a. The fair value model for those biological assets for which fair value is readily determinable without undue cost or effort.

b. The cost model for those biological assets for which fair value is not readily determinable without undue cost or effort.

c. a or b

d. The biological assets classification is not applicable to SMEs.