In conclusion, if an entity has previously measureda 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 adescription of the assets an