Which of the following are excluded from the scope of AASB 15/IFRS 15? I. Financial instruments within the scope of AASB 9/IFRS 9. II. Insurance contracts within the scope of AASB 4/IFRS 4. III. Arrangements between oil companies that agree to exchange oil to meet demands of customers in different locations. IV. Lease agreements within the scope of AASB 16/IFRS 16.

Select one:

a. I, II only.

b. I, II, III and IV.

c. II, III and IV only.

d. I, III and IV only.