It depends a lot on how you see your shot. I would suggest storyboarding the shot first, thinking about each framing and how you want to tell this story of the wheat ears transforming in brochure o business card within the bigger story your piece tells.
The easiest way would be to have the man holding the wheat ears drop them on a table. The storyboard could be something like this:
1. Medium shot of man holding wheat ears coming close to a table and starting to make the gesture of dropping them on the table.
2. Table from above, we see the man’s hand enter the frame and dropping the wheat ears. As they hit the table they morph in a brochure.
3. Over the shoulder of the man who dropped the wheat, we see the other person looking at the table. He/She lifts up her head looking amazed at the first man.
4. You get the idea…
In the above situation you can shoot the empty table, the table with the hand dropping the wheat ears, and the table with the brochure in the place where the Wheat fell. You can then combine the shots and morph the wheat into the brochure.
For a simple morph in AE see this older thread where I describe how it can be done:
https://forums.creativecow.net/readpost/2/998756
Tudor “Ted” Jelescu
Senior VFX Artist