An entity shall disclose the following for each class of biological asset measured using
the fair value model:
(a) A description of each class of biological asset.
(b) The methods and significant assumptions applied in determining the fair value of
each class of biological asset.
(c) A reconciliation of changes in the carrying amount of each class of biological
asset between the beginning and the end of the current period. The reconciliation
shall include:
(i) the gain or loss arising from changes in fair value less costs to sell;