An entity shall apply the requirements of IFRS 15 Revenue from Contracts from Customers to each contract which has certain required attributes in these attributes don't exist then IFRS 15 does not apply). The required attributes include: Your response: O A. The entity can identify the each party's rights regarding, and the payment terms for the goods or services to be transferred. O B. The contract has commercial substance. OC. The collection of consideration to which the entity is entitled to in exchange for the goods or services is probable O D. All of the above