The company A ehf. enters into an agreement with the company C ehf. The agreement stipulates that A ehf. delivers C ehf. a certain amount of product X and C ehf. will instead update the computer system of A ehf. The remuneration is therefore not financial (noncash consideration). How does A ehf. to derive the consideration for the product, i.e. how does A ehf. to find the amount it brings as income? a. A ehf. to be based on the fair value of product X b. A ehf. to be based on the list price of product X c. A ehf. should be based on the fair value of the service that C ehf. provides d. A ehf. should be based on the list price of C ehf. for the services provided by C ehf. inside of hand