Indicate which item could be included in compiling IFRS financial statements:

Select one:

a. Combining debt and equity characteristics of compound financial instruments, but not netting Bonds Payable and Bonds Issue Costs.

b. Using the Completed Contract method for Construction Accounting, but not combining debt and equity characteristics of compound financial instruments.

c. Both separating debt and equity characteristics of compound financial instruments and netting Bonds Payable and Bond Issue Costs.

d. Neither combining debt and equity characteristics of compound financial instruments nor using the Completed Contract method for Construction Accounting.