Global Ltd. (GL) reports under IFRS. The controller of GL is about to record a journal entry to account for an RPT. There does not appear to be any guidance included in any other IFRS standard for how to record the transaction. Which one of the following best describes how the controller should account for this transaction? A Measure the transaction at the carrying amount and record any gain or loss in income. B Measure the transaction at the exchange amount and record any gain or loss in income. C Measure the transaction at the carrying amount and record any gain or loss in equity. D Measure the transaction at the exchange amount and record any gain or loss in equity