Which statements about the day-one difference (fair value − transaction price) are correct? (Several answers.)Your answerAThe detailed treatment depends on the standard applicable to the item measured.BIFRS 13 itself requires the difference to be deferred when fair value rests on unobservable inputs.CA difference may exist because the transaction price is not always fair value.DIt is recognised in profit or loss, unless another standard provides otherwise.EThe difference is always recognised in other comprehensive income.SubmitHint