Having Recognized a Contingent Consideration and Classified It as Equity

Multiple Choice

Having recognized a contingent consideration and classified it as equity, the subsequent treatment is:

A) It is re-measured at fair value with changes in the income statement.
B) It is carried at book value with no adjustments made.
C) No remeasurement is required and the subsequent settlement is accounted for within equity.
D) It is re-measured at fair value with changes in OCI.