Under IFRS How Are Unrealized Gains and Losses on Non-Monetary

Under IFRS how are unrealized gains and losses on non-monetary assets contributed to jointly controlled operations recorded, if the gain or loss meets the revenue recognition tests under IAS 18:

A) The amounts are included in deferred gains or losses.
B) The gain or loss must be eliminated against the underlying assets as a contra account.
C) No gain or loss can be recognized until the asset is put into use and the asset is generating revenues.
D) The gain or loss should be recorded immediately as other comprehensive income and transferred to operating income as the non-monetary asset is put into service.