B80 E65 proposed disclosing the:
(a) extent to which the carrying amount of biological assets reflects a valuation by an external independent valuer, or if there has been no valuation by an external independent valuer, that fact;
(b) activities that are unsustainable with an estimated date of cessation of the activities;
(c) aggregate carrying amount of an entity's agricultural land and the basis (cost or revalued amount) on which the carrying amount was determined under IAS 16 Property, Plant and Equipment; and
(d) carrying amount of agricultural produce either on the face of the balance sheet or in the notes.
B81 The Board did not include the above disclosures in the Standard. The Board noted that requiring item (a) above would not be appropriate since external independent valuations are not commonly used for assets related to agricultural activity, unlike for certain other assets such as investment property. The Board also noted that item (b) is not required in other International A
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