Which one of the following accounting treatments regarding biological assets is correct?

A.purchased biological asset should be measured at fair value

B.self-cultivated consumable biological assets should be initially measured at fair value

C.after reaching the condition ready for intended use, the bearer biological assets must be depreciated

D.the biological assets acquired through non-monetary assets exchange should be measured at fair value

正确答案：after reaching the condition ready for intended use, the bearer biological assets must be depreciated