In conclusion, if an entity has previously measured a biological asset at the fair value
less the estimated point-of-sale costs, it is necessary that the entity should continue measuring the biological asset at the fair value from which the point-of-sale costs are deduced until the moment of yielding. If the entity resorts to an exception from reliability, then it is necessary for supplementary information which would include information concerning the biological assets detained at the end of the period, such as a description of the assets an Sustaining the measurement based on the fair value must take into account that the contracted transactions with the purpose to make biological transformations have often just a slight connection with the biological transformation in itself and consequently, a more distant connection with the anticipated future benefits. No benefit can be reported until the moment of the first harvest and sale of the production obtained by a forest entity that uses an accounting pattern of the historical cost that is based on the transaction. On the other hand, the
income is measured and reported across the period until the initial harvest if an accounting pattern that recognizes and measures the biological growing using the current fair values is used an explanation of the reason for which the fair value can be measured reliably.