Ella Lopez sells quirky t-shirts with a right to return if the customer is unsatisfied. Under IFRS this right to return should be reported as O a sales returns and allowances, contra accounts to Revenues and Accounts Receivable O b. a refund liability. Oc. a disclosure in the financial statements; no accrual necessary. O d. a reductidn to revenue in the amount that has already been returned. Which of the following is an example of an item that would be measured under the hybrid measurement categorization? O a financial instruments carried at fair value. Ob impaired property plant and equipment c. inventory valued at FIFO cost. d. Investment properties