Which of the Following Statement Is Incorrect When a Company

Which of the following statement is incorrect when a company chooses the fair value option for its receivables?

A) Receivables are recorded at fair value in the statement of financial position.
B) Unrealized holding gains and losses from fair value adjustments are reported as a component of comprehensive income.
C) The International Accounting Standards Board believes that fair value measurement for financial instruments provides more relevant and understandable information than historical cost.
D) An unrealized holding gain or loss is the net change in the fair value of the receivable from one period to another, exclusive of interest revenue recognized but not recorded.