D. I, III and IV

According to IAS 36 Impairment of Assets, the Standard is applicable to assets such as property, plant, and equipment, goodwill, intangible assets, and exploration and evaluation assets. Among the options provided, headquarters buildings measured at historical cost (I), tradenames with a remaining life of 10 years (III), and land used in the farm business (IV) would typically be accounted for using historical cost or at a revaluation model, which could result in the recognition of impairment losses. Inventories (II) are generally valued at the lower of cost or net realizable value and are not subject to impairment testing under IAS 36. Buildings carried at fair value (V) would not be subject to impairment testing under IAS 36, as their values are already reflected at current market rates.