Four statements concern the boundary between IFRS 9 and IAS 20 for a below-market government loan. Which one is wrong?Your answerAThe loan is measured under IFRS 9 at initial recognition.BThe benefit is the difference between the loan's initial carrying amount and the proceeds received.CThe benefit so measured is treated as a grant under IAS 20.DIAS 20 itself sets the market rate to be used to measure the loan.SubmitHint