5. Under certain circumstances, market-determined prices or values may not be available for an assets, as it exists in its current condition. In these circumstances, the entity should use the present value of expected net cash flows from the asset discounted at a current market-determined pretax rate, in determining fair value.9. If the entity receives an unconditional government grant related to a biological asset measured at its fair value less estimated point-of-sales costs, the grant should be recognized as income when it first becomes receivable. If the grant related to a biological asset measured at its fair value less estimated costs to sell is conditional, including grants which require an entity not to engage in specified agricultural activity, the grant should be recognized in income when the conditions attaching to it are first met