What are the current IFRS regarding service type warranties?

Select one:

a.

An estimate for warranty expense is made at time the good is sold.

b.

They are recognized only when customers make claims under the warranty.

c.

They are not explicitly addressed.

d.

The transaction price is to be split between the good sold and the warranty based on relative standalone values. (as unearned revenue).

e.

None of the above.