Mineral Resources Are Specifically Excluded from the Scope of Which

Multiple Choice

Mineral resources are specifically excluded from the scope of which of the following standards?
I AASB 102 Inventories
II AASB 116 Property, plant & equipment
III AASB 118 Revenue
IV AASB 138 Intangible assets

A) I and III only
B) II and IV only
C) II, III and IV only
D) I, II, III and IV