Which one of the following statements regarding impairment on biological assets is incorrect?
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Which one of the following statements regarding impairment on biological assets is incorrect?
A.Impairment test on bearer biological assets is done through comparing the recoverable amount and carrying value.
B.Impairment test on consumable biological assets is done through comparing the net realizable value and carrying value.
C.Reversal of impairment loss on bearer biological assets is allowed.
D.Reversal of impairment loss on consumable biological assets is allowed.
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