Which of the following statements correctly describes the derecognition of a decommissioning obligation under IFRS?

Question 6 options:

a)	Where actual decommissioning costs are less than estimated, a loss on decommissioning will be recognized.

b)	The decommissioning provision is remeasured to its fair value before derecognition.

c)	Any difference between the decommissioning obligation at the time of derecognition and the actual decommissioning costs incurred is recognized as a gain or loss.

d)	Derecognition of decommissioning costs is only appropriate after costs have been incurred.