IPSAS $33$ on first time adoption of IPSAS will be applicable to a first$-$time IPSAS adopter that a currently applies: $($select all that apply$)$

a$.$ Cash$-$bases accounting $($e$.$g the cash basis IPSAS$)$

b$.$ Modified version of either cash or accrual$-$based accounting $($e$.$g an entity that applies some IPSASs, but not full set$)$

c$.$ Another accrual$-$based GAAP standard

d$.$ Hedge Accounting