For Non-cash consideration: A customer might pay in cash or in forms other than cash (e.g. goods, services, equity shares). One of the given statements is not correct regarding the non-cash consideration: Select one: a. None of the given choices b. If an entity cannot reasonably estimate the fair value of non-cash consideration, it measures the non-cash consideration indirectly by reference to the estimated stand-alone selling price of the promised goods or services. c. Paragraph 66 of IFRS 15 requires an entity to include the fair value of any non- cash consideration it receives (or expects to receive) in the transaction price. d. An entity applies the requirements of IFRS 13 Fair Value Measurement when measuring the fair value of any non-cash consideration