People need to get over the fact the accounts don't represent a...

People need to get over the fact the accounts don't represent a 100% accurate value of the assets.
Something is only worth what some else is willing to pay for it. A rich Chinese buyer may offer well in excess of what is recorded in the books & the asset in undervalued.
Someone may offer $2.50 a share for the whole company & all the assets are undervalued.
The only time an asset is 100% accurately recorded is if a sale price is agreed during or just before the accounts are prepared.
The important thing is that the accounts show a (subjective) fair value.

Bonitas's suggestion that the orchards should not have been revalued is not only ridiculous but illegal. If RFM had taken a conservative view & said we aren't going to revalue up our assets because we don't think it's right PWC would have most likely given the accounts a qualified view & the sp would have slumped.

It's also worth noting that in the past the assets have been reduced in value & it is very likely that none of the assets will be sold in the next 10 or 20 years.