Which of the following isNOTa condition that must be met in order for a contract with a customer to be within the scope of IFRS 15?

• The contract has commercial substance.
• The payment terms for the goods or services to be transferred can be identified.
• The contract has been approved by the parties to the contract.
• The contract does not identify each party's rights in relation to the goods or services to be transferred.

According to the Greenhouse Gas Protocol, which is not a Scope 3 emissions category?

• Emissions from burning coal in the company's power plant
• Employee commuting
• Upstream transportation and distribution
• End-of-life treatment of sold products

Within the GRI, Economic Standards provide users with:

• Basic economic data about the entity & Information about ethical issues, such as corruption or anti-competitive behavior
• Basic economic data about the entity
• General information about the entity's reporting policies
• Information about ethical issues, such as corruption or anti-competitive behavior