Under IFRS 15, under what conditions is a contract modification accounted for as a separate contract?Your answerAAs soon as the modification adds distinct promised goods or services, whatever the price agreed for those additions.BWhen it adds distinct goods or services and the price increases by an amount reflecting their stand-alone selling prices, adjusted for the circumstances.CAs soon as the contract price increases, even if no good or service is added to the scope of the contract.DWhen the modification takes the form of a written amendment signed by both parties, regardless of its content and price.SubmitHint