A file summarises the analysis of risks and rewards after a transfer of rights. Which sentence is wrong?Your answerAIf the entity has transferred substantially all the risks and rewards, it derecognises the asset and recognises separately the rights and obligations created or retained.BIf the entity has neither transferred nor kept substantially all the risks, the asset is derecognised without a control assessment.CIf the entity has kept substantially all the risks and rewards, the asset stays recognised in full.DThe assessment compares the entity's exposure, before and after the transfer, to the variability of the net cash flows of the transferred asset.SubmitHint