In Which Circumstance Will It Be Necessary to Determine the Fair

Multiple Choice

In which circumstance will it be necessary to determine the fair value of an entity's own equity instruments?

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