Which of the Following Is Not Listed in IAS 1

Multiple Choice

Which of the following is not listed in IAS 1 to determine if a liability should be classified as current?

A) If the liability is guaranteed to be settled within 12 months.
B) If the liability is held primarily for the purpose of being traded.
C) If the entity does not have an unconditional right to defer settlement of the liability for at least 12 months.
D) If the liability is expected to be settled in the entity's normal operating cycle.