animal sacrifice, picked fruits will be estimated at fair value minus point-of-sale costs, even if they cannot be realistically estimated; the estimation at production costs, due to exceptional circumstances, is not possible, as compared to biological assets. IASB states its premises, which states that there is an active market and a suited price for agricultural produce. Therefore, for agricultural harvested produce held as inventories, the fair value (minus point-of-sale costs) is actually the initial value correspondent to the acquisition costs or production costs (according to IAS 20).