35. If, in subsequent periods, the entity assesses that the collectibility of the consideration in a franchise agreement is signicantly uncertain a) The entity discontinues recognizing further revenues from the franchise contract b) The entity assesses any existing receivable or contract asset from the franchise contract for impairment c) The entity shall discontinue its existing accounting policy on revenue recognition and shifts to either the installment sales method or the cost recovery method of revenue recognition d) A and B