Under ASPE, agricultural inventories may be accounted for at net realizable value if certain conditions...

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Accounting

Under ASPE, agricultural inventories may be accounted for at net realizable value if certain conditions are met. Which of the following is included as part of these conditions?
There is a well-established industry practice of using the NRV model.
The company's financial results appear more favourable by doing so.
An arbitrary cost allocation would be too costly.
The product is available for immediate delivery.
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