Which of the following is excluded from the scope of IAS 39?
A) a lease renewal option within a lease agreement.
B) a contract for contingent consideration receivable in a business combination covered by IFRS 3
C) an investment in a controlled entity accounted for at cost in the investor's separate consolidated financial statements.
D) Loan commitments that cannot be settled in cash or another financial instrument.
Correct Answer:
Verified
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