Bearer Plants

Bearer Plants I have just checked the IAS 41 standard, that excludes grape vines for treatment as a bearer plant. Why then, in your tests grape vines are included as belonging to IAS 41? Or may be it would be better to ask, if harvested produce of bearer plants belong to IAS 41 or not? If they dont belong to IAS 41, under which standard can we measure grapes already picked up from grape vines and ready to be transformed into wine? Thanks. A.