How does the accounng for biological assets differ from the accounng for other inventory items? 2) How does Aurora Cannabis determine the stage of compleon for cannabis plants? Does any part of this calculaon involve esmaon? 3) What inputs and assumpons are used to determine the fair value of cannabis plants? 4) On which level of the fair value hierarchy are the inputs and assumpons categorized? What does this indicate about the reliability of the informaon? 5) Why does the company provide a sensivity analysis of the significant inputs/assumpons? 6) What is the difference between propagaon plants and cannabis plants? 7) What percentage of the total value of assets available for transfer to inventory results from biological transformaon? (You may find it useful to present a chart similar to the one we used in class on 15 February to analyze the HEXO example. Make sure your chart includes both years' data.) What is the cause of this change in value due to biological transformaon? 8) Provide a general conclusion to your friend about the role of measurement uncertainty in the valuaon of biological assets and the impact on risk from the perspecve of an investor