Under IFRS, Revenue from Bill-And-Hold Sales Is Recognized When

Under IFRS, revenue from bill-and-hold sales is recognized when
I.It is probable that goods will be delivered
II.The item is identified, on hand, and ready for delivery
III.The goods (services) exchanged are dissimilar in nature
IV.The buyer acknowledges the deferred delivery arrangement
V.Usual payment terms apply

A) I, III, IV, and V.
B) I, II, III, IV, and V.
C) I and V.
D) I, II, IV, and V.