The Fair Value of an Entity's Own Equity Instruments Will

Multiple Choice

The fair value of an entity's own equity instruments will be determined under which of the following circumstances?

A) Where the entity participates in a share buy-back.
B) Where the entity is preparing for listing.
C) Where the entity undertakes a business combination and issues its own equity instruments in exchange for a business.
D) Where there is a major change in the shareholding of the entity.