Which of the Following Statements Is Incorrect of Equity-Settled Share-Based

Which of the following statements is incorrect of equity-settled share-based payment transactions?

A) These are transactions in which the entity receives goods and services as consideration for shares or share options issued by the entity.
B) There is a presumption that the fair value of the transactions with other parties (other than employees) can be measured reliably.
C) The fair value of equity-settled instruments is required to be re-estimated at balance date.
D) The entity shall recognise a corresponding increase in equity if the goods or services were received in an equity-settled share-based payment transaction.
E) Goods or services received or acquired in an equity settled share-based payment transaction shall be recognised as expenses when it does not qualify for recognition as assets.