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 IAS 2 Inventories
II IAS 16 Property, plant & equipment
III IAS 18 Revenue
IV IAS 38 Intangible assets

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