Heidi Aurora Imports Applies International Financial Reporting Standards (IFRS) in Preparing

Heidi Aurora Imports applies International Financial Reporting Standards (IFRS) in preparing its financial statements. The company issued shares of the company's Class B stock. Heidi Aurora Imports should report the stock in the company's statement of financial position:

A) Among liabilities if the shares are mandatorily redeemable or redeemable at the option of the shareholder.
B) As equity unless the shares are mandatorily redeemable.
C) As equity unless the shares are redeemable at the option of the issuer.
D) Among liabilities unless the shares are mandatorily redeemable.