Indicate which item could be included in compiling IFRS financial statements:

Select one:

a. Combining debt and equity characteristics of compound financial instruments, but not use of the Completed Contract method for Construction Accounting.

b. Use of the Completed Contract method for Construction Accounting, but not combining debt and equity characteristics of compound financial instruments.

c. Both combining debt and equity characteristics of compound financial instruments and the use of the Completed Contract method for Construction Accounting.

d. Neither combining debt and equity characteristics of compound financial instruments nor use of the Completed Contract method for Construction Accounting.