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. Nobenefit 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 biologicalgrowing using the current fair values is
used an explanation of the reason for which the fair value can be measured reliably.