Which of the following statements is true about valuation of options under IFRS 2?

IFRS 2 is silent to valuation

IFRS 2 explicitly states that the only acceptable model for valuing options is the Black-Scholes-Merton formula

IFRS 2 neither prescribes nor rejects any option valuation model, but requires consideration of the facts and circumstances that could influence fair value in determining the appropriate model

IFRS 2 requires an option-pricing model to take into account only four factors: (i) current market share price, (ii) exercise price, (iii) historical volatility and (iv) risk-free interest rate