FAR04 International Financial Reporting Standards (IFRS)

Are biological assets a separate category in U.S GAAP or IFRS?

In U.S GAAP, allowable borrowing cost capitalization is calculated using a weighted average accumulated expenditure times a borrowing rate.

In U.S GAAP, unless the assets are held for sale, they are valued using the cost model.

Is separate accounting allowed for investment property in U.S GAAP or IFRS?