Which instruments fall within the scope of the IFRS 7 offsetting disclosures? Several answers are possible.Your answerARecognised financial instruments that are offset in accordance with IAS 32 in the statement of financial position.BInstruments actually offset in the statement of financial position, to the exclusion of those covered by a master netting arrangement without being offset.CInstruments subject to an enforceable master netting arrangement or similar agreement, whether or not they are offset.DContracts on non-financial items covered by a master netting arrangement, such as contracts for the delivery of goods.SubmitHint