(c) In some cases, the information sources listed in (b) may suggest different
conclusions as to the fair value of a biological asset or an item of agricultural
produce. An entity considers the reasons for those differences, to arrive at the
most reliable estimate of fair value within a relatively narrow range of reasonable
estimates.
(d) In some circumstances, fair value may be readily determinable even though
market determined prices or values are not available for a biological asset in its
present condition. An entity shall consider whether the present value of expected
net cash flows from the asset discounted at a current market determined rate
results in a reliable measure of fair value.